In order for our state to grow and businesses to thrive it is imperative that we reduce taxes. Restoring Investment Credit and allowing accelerated depreciation for business expansion are other things that need to be explored. I believe that we must create a taxing and regulatory environment that will enable existing small businesses to thrive and expand in order to create new jobs; jobs that your children and grandchildren can fill when they are ready to enter the workforce. We need to make Iowa more attractive as a retirement state. The April 1 issue of U.S. News reported that Iowa is among the worst states for retirees with high incomes. Certainly, not all retirees have high incomes, but it serves no good purpose to drive them away.