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Public and private employers should provide more flexible work options.

Public and private employers should offer phased-retirement programs and retiree reemployment programs that encourage employees to stay in the workforce beyond the time they

Federal and state laws should prohibit maximum hiring ages and mandatory retirement ages for all workers. This should include public-safety employees.

Businesses that bid on federal, state, and local contracts should be required to report any complaints and determinations of unlawful and unfair practices.

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:

Congress should mandate the use of the Supplemental Poverty MeasureA method for measuring povert

To ensure equity in property taxation, assessors should use fair-market value as the starting point for determining property values.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.

Prior to finalizing annual budget decisions, localities should inform taxpayers of the property tax rate required to maintain revenues at the same level as the