Pennsylvania's Tax Code was put under a microscope during a study done for the Pennsylvania Chamber of Business and Industry. The study done for the Pennsylvania Chamber of Business and Industry by the Tax Foundation found Pennsylvania relies more heavily on corporate taxes than many other states. As a result Chamber Vice President Sam Denisco says PA needs to follow in the footsteps of states which have lowered their Corporate Net Income Tax rates. At 9.99 percent PA's Corporate Net Income Tax rate is the highest in the country. Denisco says the Chamber plans to share the results of the study with state policymakers. He adds that the state's tax structure has put it at a competitive disadvantage.