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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:

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

Policymakers should adopt plans that enhance the mobility of older adults and people with disabilities.

Policymakers should require shared mobility service providers to provide local jurisdictions with consumer travel data while protecting user privacy.

Policymakers should use effective, evidence-based assessment models to identify at-risk drivers of all ages.

Policymakers should create communities that provide a range of safe mobility options.

Policymakers should work in partnership with a diverse range of stakeholders, including consumer groups and the private sector, to ensure that automated vehicle