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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

Policymakers should promote the creation of mixed-use livable communities.

National, state, and local parks should be age-friendly, accessible, and sufficiently funded. They should be equitably located throughout communities.

Policymakers should enact comprehensive planning statutes, regulations, and incentives that create communities that promote the independence and ac

Planning activities and goals should be inclusive and equitable. They should support positive outcomes for all community members.

Policymakers should make land-use and zoning decisions that promote mixed-use communities with affordable and equitable housing and transportation options.

Local policymakers should minimize the amount of parking required for mixed-use development.

Federal, state, and local policymakers should plan for and mitigate potential natural hazards.

Federal, state, and local governments should engage in post-disaster recovery efforts that reach all populations, including older adults, people with disabilities, and their