PA has come to the point that it makes little sense to start a business. I was helping my daughter research starting a business last night. We discovered that PA has a 9.99% tax (one of the highest in the country) on corporations and it applies to S-corps too (no pass thru at the state level). Not that she was going to form an corporation, but you need a tax treatment for a LLC. Three primary choices: sole proprietor, partnership, or s-corp. Partnership is out - no partners. Sole proprietorship cuts your throat at the federal level with no deductions for medical insurance and other things. Solution: move to a free state and F Tommie the Commie. New Yorkers should do the same thing to Fredo's brother, but only if they are conservatives. Leave the Rat scum bags to wither.
I have two major clients that are “headquartered” in Pennsylvania but are set up as Delaware corporations. I’m sure that’s entirely driven by PA’s corporate taxes.