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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 pyramiding. 

All levels of government should adopt policies ensuring that people who do not speak English or are limited in English proficiency have adequate language a

Millions of people receive access to health insurance coverage through provisions of the Affordable Care Act. However, millions still remain uninsured.

All levels of government and the private sector should adequately fund and support antifraud and anti-abuse efforts.

TIF projects should only be used when evidence shows that: 

Policymakers should establish rights and protections for customers who face possible termination of service.  

Policymakers should prohibit fees for the disconnection or reconnection of customers. If fees are allowed, they should be based on actual utility costs.