1) Minnesota is a state of abundance, and should raise revenues in order to fully respond to the pandemic and economic downturn so that Minnesotans can be healthy, safe, and economically secure; to protect community and public services that Minnesotans count on; and build a more equitable recovery.

2) Policymakers should prioritize revenue-raising options that focus on those with the most resources, and that make the tax system more fair and equitable.