This report presents research carried out since 2018 by the Tompkins County Living Wage Working Group. The working group considered the feasibility of a county-level minimum wage set at the level of Alternatives Federal Credit Union’s living wage calculation. (The living wage thresholds were: $15.11 starting in 2017, $15.37 in 2019, $15.32 in 2021 and $16.61 in 2022). Research included (i) initial canvassing of employer and worker opinion, (ii) analysis of labor market data, (iii) two waves of in-depth interviews with employers, and (iv) computer simulations of benefits cliffs.