As we near the end of the 2021 legislative session, there are a few critical policy areas that the Legislature has failed to address. While we have had bipartisan agreement on a great number of bills, these missed opportunities are worth discussing. I think that they are policies that transcend party and get to the heart of ensuring an accountable and efficient government.

I wrote in my last column about the path toward an income tax and touched briefly on the state’s budget. Since then, the Senate approved its version of the two-year spending proposal, Senate Bill 5092. It is incredible...