28. California

George Kavallines | CNBC

Category	Score	2017 Rank	2016 Rank
Workforce	326	10	21
Infrastructure	183	22	33
Cost of Doing Business	63	49	49
Economy	176	22 (Tie)	8
Quality of Life	183	21	23
Technology & Innovation	178	2	2
Education	95	28	38
Business Friendliness	8	50	50
Access to Capital	100	1	2 (Tie)
Cost of Living	3	48	47
Overall	1315	28	32

Economic Profile

Governor: Jerry Brown, Democrat

Population: 39,250,017

GDP growth (Q4 2016): 2.5 percent

Unemployment rate (May 2017): 4.7

Top corporate tax rate: 8.84 percent

Top individual income tax rate: 12.3 percent

Gasoline tax: 38.80 cents/gallon

Bond rating/outlook (Moody's, S&P): Aa3, AA- stable

Major private employers: Kaiser Permanente, Apple

Economic profile sources: U.S. Census Bureau, U.S. Bureau of Economic Analysis, U.S. Bureau of Labor Statistics, Federation of Tax Administrators, American Petroleum Institute (excluding 18.40 cent/gallon federal tax), Moody's Investor Service, S&P Global Market Intelligence

America's Top States for Business 2017: The full list