15. Iowa

George Kavallines | CNBC

Category	Score	2017 Rank	2016 Rank
Workforce	221	42	37
Infrastructure	182	23	16 (Tie)
Cost of Doing Business	230	10	2
Economy	178	21	29
Quality of Life	213	9	9
Technology & Innovation	118	25	23
Education	138	9	17
Business Friendliness	113	11	15 (Tie)
Access to Capital	38	30	40
Cost of Living	36	15 (Tie)	12
Overall	1467	15	9

Economic Profile

Governor: Kim Reynolds, Republican

Population: 3,134,693

GDP growth (Q4 2016): 0.4 percent

Unemployment rate (May 2017): 3.1 percent

Top corporate tax rate: 12 percent

Top individual income tax rate: 8.98 percent

Gasoline tax: 30.70 cents/gallon

Bond rating/outlook (Moody's, S&P): Aaa, AAA stable

Major private employers: Hy-Vee Food Stores, Principal Financial Group

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