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![worst corporate tax codes in the U.S. worst corporate tax codes in the country. worst state corporate tax codes in the country, best corporate tax codes in the country, best state corporate tax systems in the country, worst state business tax codes, best state business tax codes, best business tax codes, worst business tax codes](https://taxfoundation.org/wp-content/uploads/2019/11/SBTCI-Corp-FV-300x254.png)
![2019 Election Day 2019, state and local tax ballot measure results, 2019 tax ballot measures, 2019 ballot results](https://taxfoundation.org/wp-content/uploads/2019/11/State-Ballot-Measure-Results-2019-02-e1572899140330-300x200.png)
Results of 2019 State and Local Tax Ballot Initiatives
Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.
4 min read![West Virginia manufacturing tax burden, West Virginia tax burden on manufacturing, West Virginia taxes on manufacturing, West Virginia business tax burden](https://taxfoundation.org/wp-content/uploads/2019/11/West-Virginia-e1572618741464-300x225.jpg)
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![State Corporate Income Taxes Increase Tax Burden on Corporate Profits, combined corporate tax rankings, state and federal combined corporate tax rate](https://taxfoundation.org/wp-content/uploads/2019/05/final-2-01-300x249.png)
State Corporate Income Taxes Increase Tax Burden on Corporate Profits
The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, most U.S. states also tax corporate income. These state-level taxes mean the average statutory corporate income tax rate in the U.S., which combines the average of state corporate income tax rates with the federal corporate income tax rate, is 25.8 percent in 2019.
2 min read![Oregon proposed referendum Oregon corporate activity tax Oregon gross receipts tax](https://taxfoundation.org/wp-content/uploads/2019/04/oregon-portland-crop-small-300x206.png)
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