Conservative tax activist Grover Norquist has released a March Madness bracket that picks winners based on whether their locations offer low tax rates.

Norquist’s bracket has the University of Miami winning over Gonzaga in the final. The bracket is posted on the Americans for Tax Reform Pinterest page.

Norquist chose his winners “based on the lowest top marginal income tax rate” in each school’s state. If there was a tie, the school from the right-to-work state advanced.

Florida, as a result, is heavily represented in the final four.

Along with Gonzaga and Miami, Norquist has Valparaiso and the University of Florida advancing. His bracket gives no explanation as to how Norquist chose Miami to advance over Florida in the semifinal.

Picking winners based on marginal tax rates might not be the best way to win your office pool. Norquist has Western Kentucky beating No. 1 seed Kansas in the South regional, and Liberty (which is already out of the tournament because of a loss in the first round) defeating Louisville, the No. 1 seed in the Midwest.

ATR isn’t the only conservative group to have fun with March Madness. The Heritage Foundation recently needled President Obama for failing to deliver a budget on time, and the National Republican Congressional Committee released a themed attack on Democrats with a “Liberal Madness” bracket.