Yesterday before giving her GOP response to the Biden State of The Union, Iowa Governor Kim Reynolds signed a historic tax reform that slashed the state’s top individual rate from 8.53% to 3.9% and top corporate rate from 9.8% to 5.5%. Iowa is no longer one of the highest business tax rate states in the country.

There are now nine states with no income tax and six states with flat rates, including Arizona at 2.5%.