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Deficit-reduction efforts should avoid cuts in programs that serve low- and moderate-income populations. 

States should not tie essential spending programs to unstable revenue sources. 

The federal government must strive for long-term fiscal balance.

Efforts to reform entitlement spending should recognize the following factors: 

Defined contribution plan account holders should have to obtain written spousal consent to take payment from the account in a form other than a joint-and-survivor annuity.

A progressive income tax is the preferred method of raising revenue at the federal and state levels. Other sources, such as a consumption tax, may be needed. 

Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues. 

States and localities should include services in the taxable base to reduce regressivity and improve neutrality. 

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding. 

Policymakers at all levels of government should safeguard consumers against unfair, deceptive, or abusive practices.

Policymakers and the private sector should ensure that products, services, and emerging technologies are created using an inclusive design process with universal design principles.