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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. 

Property taxes should be equitable. 

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: 

Policymakers should use effective, evidence-based assessment models to identify at-risk drivers of all ages. They should receive counseling or referrals, and appropriate action should be taken.

Local governments should adopt curb management policies and practices that prioritize the safety of all road users, including pedestrians and cyclists.

Intentional planning is needed to balance the need for micromobility devices (including e-scooters, e-bikes, and dockless bike shares) with the goal of ensuring safe passage for all.

Policymakers should ensure that personal delivery devices are deployed in a manner that supports pedestrian safety and accessibility, including for older adults and people with disabilities.