A Super PAC aligned with Newt Gingrich just launched a $6 million ad buy in Florida, one day after a $5 million cash infusion by the wife of casino magnate Sheldon Adelson, Miriam Adelson, First Read reports.

“The new ad being put into the rotation is a hard-hitting one focused on Romney’s health-care plan and him saying he’s a ‘progressive.’ The focus on health care is a shift away from Romney’s time at Bain. Romney really hasn’t taken sustained hits on health care, and it’ll be interesting to see what life is like for him a week later. The ad also likely guarantees health care as a topic at tomorrow night’s debate. The most devastating line of the ad might be — ‘the inventor of government-run health care.'”

That said, even with this new ad buy, Romney and his allies are spending more than double what Gingrich and his supporters are.

A new Marquette Law School Poll in Wisconsin shows Gov. Scott Walker (R) holds leads of six to ten points over four potential Democratic opponents in a possible gubernatorial recall election.

The closest match up is with Milwaukee Mayor Tom Barrett (D), where Walker leads 50% to 44%.

Said pollster Charles Franklin: “The old line ‘you don’t beat somebody with nobody’ is true. Other polls have asked only if Governor Walker should be recalled and have found closer races. But in the end, some specific Democrat will face Governor Walker. This poll is the first of the year to match specific potential Democratic challengers against the governor. The results show a competitive race but one in which Governor Walker starts with an advantage.”

“Well, the banks aren’t bad people. They’re just overwhelmed right now.”

— Mitt Romney, quoted by Fox News, continuing his habit of comparing companies to people.

In case you missed it, the Daily Beast has compiled video clips of the “best moments” from President Obama’s State of the Union speech last night.

Andrew Sullivan: “I was hoping for a vision. I was hoping for real, strategic reform. What we got was one big blizzard of tax deductions, wrapped in a populist cloak. It was treading water. I suspect this will buoy liberal spirits, but anger the right and befuddle the independents. It definitely gives the Republican case against Obama as a big government meddler more credibility. I may be wrong – but the sheer cramped, tedious, mediocre micro-policies he listed were uninspiring to say the least… We voted for Obama; now we find we got another Clinton.”

Mark Halperin: “The speech was clearly poll tested to within an inch of its life, filled with programs and themes of broad appeal running from the left to the center right. Rhetorically reached out to the opposition by invoking national security, the need to get Washington working and a few familiar areas of common ground (entitlement and education reform). But much of the speech focused on policies that divide the parties absolutely. And, judging by the press releases and tweets from the Republican leadership, this State of the Union address will serve to lay down markers for November’s election rather than break the current gridlock.”

Jonathan Chait: “The first two years of the Obama presidency were a frantic rush of policymaking with barely any concern for political messaging, which suffered as a result. Tonight’s State of the Union Address was just the opposite. President Obama knows full well that Republicans in Congress will block everything. In the absence of policy, he is backfilling the political narrative… It was the speech of a man who realizes that he has only one thing left to do, and that is to win reelection.”

Jonathan Cohn: “But after the election, there will be a chance to govern again. Expiration of the Bush tax cuts and the onset of spending cuts from last summer’s budget deal will force decisions on fiscal policy. With this speech, Obama is not merely trying to win reelection, although he is quite obviously trying to do that. He is also laying the groundwork for those negotiations, should he have a chance, as the president-reelect, to drive them.”

Glenn Thrush:
“He didn’t talk like this in 2011. Or in 2010. Or in 2009 — when he was
trying to cultivate the image of a post-partisan pragmatist… But
voters, including liberals, are furious with Washington and demanding a
more populist tone. It’s an atmosphere that gives a distinct advantage
to gritty Newt Gingrich, a millionaire at ease with working-class
voters, over the slicker Romney, a millionaire who isn’t. And the
president’s team has clearly taken notice.”

A new Quinnipiac poll in Florida shows Mitt Romney edging Newt Gingrich, 36% to 34%, among likely Republican primary voters. They are followed by Rick Santorum at 13% and Ron Paul at 10%.

However, Gingrich leads Romney, 40% to 34%, among likely voters surveyed after the South Carolina primary.

A new American Research Group poll shows Romney leading Gingrich, 41% to 34%, followed by Santorum at 9% and Paul at 7%.

Meanwhile, a new Univision-ABC News survey shows that among Hispanic Floridians planning to vote in next Tuesday’s GOP primary, Romney holds a 15 point advantage over Gingrich, 35% to 20%, with Paul and Santorum polling at 6% and 7% respectively and 21% undecided.

The latest Gallup tracking poll shows Newt Gingrich leading the Republican presidential field nationally with 31%, followed by Mitt Romney at 27%, Rick Santorum at 12% and Ron Paul at 12%.

A new Rasmussen survey has similar results: Gingrich leads with 35%, followed by Romney at 28%, Santorum at 12% and Paul at 12%.

Mitt Romney’s campaign released hundreds of pages of tax documents, the New York Times reports, “providing an inside glimpse into his sprawling investments, both in the United States and abroad, in an effort to dampen the attacks on his wealth that have become a central focus of the Republican presidential nominating battle.”

“Mr. Romney and his wife, Ann, had an effective federal income tax rate in 2010 of 13.9 percent, paying about $3 million in taxes on an adjusted gross income of $21.6 million, the vast majority of it flowing from a myriad of stock holdings, mutual funds and other investments… That rate will rise to 15.4 percent for 2011, when the couple expects to report an adjusted gross income of about $20.9 million.”

A new Washington Post-ABC News poll shows Mitt Romney’s popularity has dropped dramatically with an unfavorable rating at 49% and favorable rating at 31%.

It’s even worse among independents: 51% don’t view him favorably while just 23% do.

Jonathan Chait: “The Obama campaign would almost certainly still prefer to run against
Gingrich. But the electability gap between the two leading contenders is
dwindling. No wonder more and more conservatives are frantically
casting about for a new candidate to jump in and save the day.”

“My ability to organize and orchestrate things would be vastly greater than a normal politician.”

— Newt Gingrich, quoted by CBN News.

A new We Ask America poll in Florida shows Mitt Romney leading his GOP presidential rivals with 34%, followed by Newt Gingrich at 32%, Rick Santorum at 9% and Ron Paul at 8%.

A new Florida Chamber poll shows Gingrich and Romney deadlocked at 33% each in Florida.