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 pyramiding.
Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers.
Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals.
Public-benefit programs should ensure that families headed by grandparents and other caregiver relatives receive sufficient support for economic security and well-being.
Policies and regulations should prioritize placing children in foster care with grandparents and other caregiver relatives whenever possible and appropriate.
Policymakers should support efforts to improve the quality of foods purchased and consumed by SNAP recipients, such as through nutrition education and healthy food incentives.
Policymakers should not expand work requirements for SNAP recipients.
States should make it as simple as possible for grandparents and other caregiver relatives to enroll children in their care in school or obtain medical treatment for them.