Nebraska ranks fourth in America's Top States for Business, CNBC reported in a Tuesday countdown of its top five.
States were ranked according to 10 categories: the cost of doing business, workforce, quality of life, economy, infrastructure and transportation, technology and innovation, education, business friendliness, access to capital, and cost of living.
Nebraska ranked in the top 10 for business friendliness, quality of life, economy and cost of living. Its best category was business friendliness, where it ranked third. The state also boasts the fourth best economy and quality of life.
The state did poorest in the technology and innovation and access to capital categories, where it ranked 36th and 39th, respectively.
Last year, Nebraska ranked sixth, according to CNBC.com
The cable network highlighted that tax relief has been a major focus for Gov. Dave Heineman, the state's unemployment rate is 3.8 percent and the state's largest employer is Tyson Foods.
Rounding out the top five were South Dakota at No. 1, Texas second, North Dakota third and, in a tie for fifth, Virginia and Utah. Iowa came in at No. 11.