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The threshold for the medical expense deduction should be kept as low as possible.

Congress and the states should extend the EITC to workers with low incomes who have no dependents regardless of age, including those ages 65 and older, provided they are not dependents themselves.

States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses. 

Policymakers should retain estate and inheritance taxes as important components of our tax structure. 

Federal and state estate and inheritance taxes should affect only the largest transfers. 

When considering bond financing, state and local policymakers should: 

Public retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contributions to defined contribution or hybrid plans. 

States and localities should move toward full funding of their retirement systems. 

Policymakers should require employers to provide employees with predictable schedules.

All workers should have access to both employment protections and some benefits such as health and retirement.