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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:

Congress should allocate sufficient funding to strengthen the administrative capacity of the Social Security Administration (SSA) to better meet the needs of applicants and benefi

The number of years used to calculate benefits should not be increased beyond the 35 years designated in current law.

Food and nutrition programs should have adequate funding to engage in robust outreach efforts.

Policymakers should retain wage indexing of both the average indexed monthly earnings and the thresholds used in the formula for the Prim

Policymakers must maintain adequate funding rules for defined-benefit pension plans.

Employers should be required to keep plan participants informed adequately and in a timely manner about the state of plan funding.