Nevada's unemployment has been the highest in the nation since May 2010, 14.9% at the height to the still overwhelming 12.1% in August of 2012. The Legislature's role in reversing this is to cultivate a consistent stable environment to give Nevadans the opportunity to start a business or enhance and grow an existing one. Our tax structure should be simple, should reduce revenue volatility and should never be used to deter economic behavior like hiring workers or reaching certain revenue levels. However, growing the economy and creating jobs is not solely about taxes. Businesses are looking at the long-term health of Nevada. We must also improve our education system, take a hard look at projected unfunded liabilities in PERS, reform the construction defect laws by removing pre-litigation fees, and enact ways to prioritize state spending so that businesses will be confident in relocating to Nevada.