Top priorities on the Minnesota Chamber of Commerce's 2015 legislative wish list include tax relief for small and midsize businesses, rolling back automatic increases in the minimum wage to account for inflation, and adjusting how transportation infrastructure is funded in the state.

The chamber's policy team on Thursday laid out priorities in five areas, including tax relief, education and workforce development, health care, transportation and labor and management.

Tax Reform: Chamber officials say Minnesota ranks nearly last in a survey of tax-friendly states. Tax relief for small businesses—which employ more than half of Minnesotans in the private sector--could promote economic growth, they say. Eliminating the taxing of "phantom income," or income that is taxed even if it is reinvested in the business, is a start, said Beth Strinden Kadoun, the Chamber's director of tax and fiscal policy. Other proposals include reducing Minnesota's corporate tax rate, which at 9.8 percent is third highest in the nation, and enhancing the state's research and development tax credit. Although Minnesota was the first state in the nation to pass such a tax credit, the rate has since been surpassed by other states.

Transportation: The Chamber 's goals for transportation funding—the likely hallmark issue of the 2015 legislative session, include passing a 10-year funding plan to improve the state's infrastructure, and funding it through more than fuel taxes, vehicle registration and the motor vehicle sales tax. Bentley Graves, the Chamber's director of Health & Transportation Policy, said 33 states use money from the general fund to pay for roads and bridges, and that Minnesota should be among them.

"We're not suggesting that any dedicated sources go away, we're talking about how to get additional investment in the system," he said.

Other ideas include "value capture" mechanisms, which would place more of the cost of road construction projects on property owners who would benefit most.

"The idea is to have a very close tie between those who pay and those who benefit, rather than just a blanket approach," Graves said.

Chamber representatives will argue against a wholesale gas tax increase, but wouldn't say directly whether they were opposed to a standard gas tax increase.

Labor Management: Increases in the state's minimum wage should be decided by the Legislature, not set to automatically increase, said Ben Gerber, the chamber's manager of Energy and Labor/Management Policy. Gerber said Minnesota will be the only state in the upper Midwest

"We see a real problem with setting things on autopilot," Gerber said. "We elect legislators, we hold elections to put people in office to make these tough decisions, especially on an issue like the minimum wage, that legislators should be making that decision and it shouldn't be put on an automatic index."

While the automatic increase doesn't take effect until 2018, Gerber said the increases could largely impact rural businesses and border communities. Minnesota is the only state in the upper Midwest with indexing and could lose business to neighboring states, he said.

Other targets include exploring ways to reduce the rising costs of the worker's compensation system.

Education and Workforce: The chamber's goals include ensuring access to college credit programs for all high-school students, reforming teacher tenure to allow administrators to pick their teams regardless of seniority, reforming struggling charter schools and reducing standardized testing, while requiring basic skills in reading, writing and math for graduation.

Healthcare: In Minnesota, where 80 percent of Chamber members are small businesses with less than 100 employees, the Chamber supports a state-based exchange like MNsure, Graves said. However, the organization backs reforms to increase oversight, seizing upon the expertise of business and health industry experts when governing the system and ensuring employers have as many options as possible.

Read an outline of the Chamber's goals here:

Chamber