Arizona finished 13th in a new study by the Tax Foundation ranking which states have the most business-friendly unemployment insurance tax structures.

The state’s ranking rose two positions from its 2018 ranking, according to the foundation’s analysis, which is part of a wider study titled “2019 State Business Tax Climate Index.”

All states and the District of Columbia have unemployment insurance tax systems, which are federal-state programs that fund benefits to newly laid-off workers. Levies on employers fund the systems.

In the foundation’s analysis, those state tax systems that have low minimum and maximum rates, stick closely to the federal taxable pay levels, and don’t impose more surtaxes or additional benefits were rated the highest.

The Tax Foundation study rated the District of Columbia, but its ranking and score are separate from the 50 states.

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How Do States Measure Up on Unemployment Insurances Taxes?

State	2018 Rank	2019 Rank	Rank Change from 2018 to 2019
Oklahoma	1	1	0
Florida	2	2	0
Delaware	3	3	0
Louisiana	4	4	0
Mississippi	5	5	0
Ohio	8	6	2
North Carolina	6	7	-1
Missouri	7	8	-1
Nebraska	9	9	0
New Mexico	16	10	6
Indiana	10	11	-1
Alabama	11	12	-1
Arizona	15	13	2
North Dakota	14	14	0
Kansas	12	15	-3
Utah	21	16	5
California	13	17	-4
Texas	26	18	8
Washington	17	19	-2
Vermont	18	20	-2
Montana	20	21	-1
Tennessee	22	22	0
Connecticut	19	23	-4
Maine	44	24	20
Minnesota	37	25	12
Hawaii	27	26	1
South Carolina	29	27	2
Maryland	24	28	-4
Rhode Island	23	29	-6
West Virginia	28	30	-2
New York	30	31	-1
New Jersey	36	32	4
Iowa	34	33	1
District of Columbia	30	33	-3
Arkansas	32	34	-2
Alaska	25	35	-10
Wyoming	33	36	-3
Oregon	31	37	-6
Georgia	38	38	0
South Dakota	39	39	0
Colorado	35	40	-5
Wisconsin	40	41	-1
Illinois	42	42	0
Virginia	41	43	-2
New Hampshire	43	44	-1
Nevada	45	45	0
Pennsylvania	50	46	4
Kentucky	47	47	0
Idaho	46	48	-2
Michigan	48	49	-1
Massachusetts	49	50	-1

Source: Tax Foundation