States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
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 contr
States and localities should move toward full funding of their retirement systems.
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
States should coordinate LTSS programs, policies, and budgets, whether in one state agency or across state agencies.
States should develop a comprehensive uniform assessment instrument to determine individual needs and develop a service plan.
Congress should make pre-dispute mandatory arbitration provisions in LTSS contracts unenforceable.