Federal tax reform is likely to be a big issue in Congress this year. While most Americans typically think of reform on the individual side, where changes are direct and personal, reform to the tax code affecting businesses is no less important and needed. It can have a significant effect on the economy, businesses, jobs, consumers, and individuals. A new poll finds that a majority of Americans, when informed of the combined federal and state corporate tax rate of 39 percent, think that it is too high and support reducing it.