#12 Iowa
Jeremy Woodhouse | Photographer's Choice RF | Getty Images
Des Moines, Iowa
| Category | Score | 2012 Rank | 2011 Rank |
| Cost of Doing Business | 270 | 5 | 1 |
| Workforce | 134 | 37 | 21 |
| Quality of Life | 210 | 19 | 18 |
| Infrastructure & Transportation | 161 | 31 | 37 |
| Economy | 227 | 3 | 5 |
| Education | 108 | 30 | 15 |
| Technology & Innovation | 101 | 28 | 28 |
| Business Friendliness | 148 | 10 | 11 |
| Access to Capital | 45 | 28 | 35 |
| Cost of Living | 32 | 19 | 14 |
| OVERALL | 1436 | 12 | 9 |
Governor: Terry Branstad (R)
Population: 3,062,309
GDP (per capita): $41,933
Number of S&P companies: 3
Top corporate tax rate: 12.0 percent
Top individual tax rate: 8.98 percent
Gasoline taxes/fees: 22.0 cents
Bond Rating/Outlook: Aaa/Stable
SAT scores (average): 1777/2400
Degree Granting Institutions (colleges/universities): 66
Sources: Census Bureau (2011), Standard & Poor's (2012), Tax Foundation (2012), American Petroleum Institute (2012), Bureau Labor Statistics (2011), National Center For Education Statistics (2011), Moody's (2012), CNBC
