A top priority is to lower Minnesota business taxes so they have the assets (capital) they need to be successful, which in turn will spur job growth. Minnesota cannot sustain its negative business image as the state with the 3rd highest corporate tax rate. Minnesota businesses cannot afford to pay higher taxes. Every dollar they pay in taxes is a dollar they cannot invest in their businesses--either for more employees, R&D, etc. In addition, Minnesota has too many regulations, permits, licenses, forms and fees on businesses. I support a comprehensive restructuring of taxes and regulations to ensure Minnesota's competitive business environment. Government needs a better attitude towards businesses with the goal of helping those businesses succeed, rather than driving them out of the state.