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CLT UPDATE
Sunday, July 19, 2015
Gov. Baker signs $38.1 B budget
— no tax hikes
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Gov. Charlie Baker on Friday signed an annual
budget bill that invests in local aid, transportation and substance
abuse treatment while slowing spending growth to 3 percent,
triggering an MBTA fiscal control board, and preserving a business
tax deduction that was on the chopping block all week.
Baker vetoed $162 million from the $38.1 billion
spending plan, drawing serious concerns from the Senate's top
Democrat. The vetoes included $5.25 million in University of
Massachusetts funding, $200,000 for a state climatologist and $17.6
million in kindergarten expansion grants....
The House, which initiates action on veto
overrides and budget amendments, will take time to review Baker's
budget moves. The next formal House session is currently scheduled
for Wednesday, July 29.
Baker's vetoes included $38 million in spending
earmarks authored by lawmakers, setting up a series of potential
clashes with legislators who believe they are most attuned to local
spending priorities.
The budget contains no new taxes, Baker said at a
press conference, while limiting spending growth to 3 percent and
assuming an income tax cut from 5.15 percent to 5.1 percent on Jan.
1. The budget delivers tax relief to low-income workers by expanding
the state's earned income tax credit and a Baker amendment
preserves, but delays a business tax deduction that lawmakers last
week chose to eliminate.
State House News Service
Friday, July 17, 2015
Baker trims $162 million from budget, names MBTA control board
Facing pressure from business groups over the
Legislature's surprise plan to repeal a corporate tax break to pay
for an expansion of the earned income tax credit, Gov. Charlie Baker
on Friday announced a deal with House and Senate leaders to preserve
the deduction and still deliver on tax relief for low-income
families.
With Baker poised to sign the budget Friday
afternoon, the governor, House Speaker Robert DeLeo and Senate
President Stanley Rosenberg said they had an agreement to further
delay the implementation of the FAS 109 tax deduction, which would
be available to certain publicly traded corporations, for five years
and increase the amount of time over which a company can claim the
deduction from seven to 30 years.
The deal, according to officials, will create
space in the budget to pay for an expansion of the earned income tax
credit without repealing the FAS 109 deduction, which has never been
implemented since its passage in 2008 as part of a deal with
businesses over "combined reporting" tax reforms....
Baker last week said he viewed trading the
corporate tax deduction for tax relief to low-income workers as a
"good thing." In the ensuing days, business lobbyists have pressured
the governor to come up with an alternative to repealing the
deduction, which they claim will enable businesses to accurately
reflect depreciation in the value of assets, for tax purposes.
State House News Service
Friday, July 17, 2015
Baker, legislative leaders strike deal to keep biz tax deduction
The budget that Charlie Baker signed into law
this afternoon has one predominant priority: Filling the state’s
$1.8 billion deficit.
Beyond that, this budget leaves little room
for big investments. However, it does expand the governor’s
authority over the MBTA, and it also includes a last-minute deal
to provide more money to low-wage workers.
Only one thing remains uncertain: the fate of
proposals Baker vetoed. We will soon see if the Legislature
pushes back and tries to reinstate them....
Only one step remains. When the governor
signed the budget today, he didn’t really sign the whole thing.
Instead, he used his line-item veto to exempt a variety of
provisions that the Legislature had wanted.
If they choose, legislators can turn right
around and try to override the governor’s vetoes. All that’s
required is a two-thirds vote in both houses, which isn't too
high a bar in Massachusetts given that Democrats control roughly
80 percent of both the House and Senate.
The Boston Globe
Friday, July 17, 2015
What’s in the state budget?
Business leaders screamed and hollered, and
the leaders on Beacon Hill listened.
House Speaker Robert DeLeo and Senate
President Stanley Rosenberg reversed course Friday on their
plans to eliminate a corporate tax deduction after hearing
complaints that the repeal would worsen the impression that
Massachusetts is an unpredictable place to do business.
It’s hard to imagine that something as
bureaucratic sounding as “FAS 109” would inspire much passion.
But a number of companies rely on this tax deduction in their
accounting of liabilities — even though lawmakers have delayed
it from taking effect every year since its creation in 2008....
This new plan would instead delay the
deduction’s implementation for another five years, and then
phase in the deduction over a 30-year period instead of seven
years. That would shrink the annual cost to the state to under
$20 million a year....
The state Department of Revenue reported in
2009 that more than 120 companies had claimed the new deduction,
and three companies in particular accounted for roughly half of
the corporate tax savings.
The Boston Globe
Saturday, July 18, 2015
Beacon Hill leaders keep corporate tax deduction intact
Supreme Court Justice Louis Brandeis famously
characterized the states as “laboratories of democracy,” in
which policy makers are free to try “novel social and economic
experiments without risk to the rest of the country.” When those
experiments succeed, they provide a model for other states to
emulate. Even when they fail, other states can benefit from the
lessons learned.
One such experiment — lucrative tax credits
for the film industry — has been tried out in many state
laboratories over the past decade and a half. As many as 44
states have offered the subsidies, among them Massachusetts,
which is currently spending $80 million yearly in givebacks to
Hollywood producers. The tax credits have their ardent
defenders; what corporate-welfare program doesn’t? But the
results haven’t lived up to the hype. Almost nowhere have the
lavish subsidies led to a robust, homegrown movie industry, or
sparked the level of economic growth and job-creation that would
justify so much sacrificed revenue.
This page applauded Governor Charlie Baker’s
proposal to end the tax subsidies. The Legislature’s refusal to
do so amounts to nothing less than throwing tens of millions of
dollars’ worth of good money after bad....
Brandeis’s “labs” have experimented, and the
results have been consistent: Film-industry incentives make for
bad tax policy. Other states are calling “Cut!” on their
handouts to producers. Massachusetts should too.
A Boston Globe editorial
Friday, July 17, 2015
Bringing an end to film tax credits
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Chip Ford's CLT
Commentary
On Friday Governor Charlie Baker signed his first
budget. As I reported here last week ("Taxpayers
dodge a tax-hike bullet" — July 8),
the House/Senate conference committee removed the Senate's misguided
provision to again "freeze" the voters' income tax rollback, passed
on the 2000 ballot and yet to reach the historic 5 percent
— last seen back in 1989 when it was
hiked "temporarily." The income tax rate is expected to
decrease from 5.15% to 5.1% in January on its way back down to 5%
from its high of 6.25%.
The Legislature accomplished replacing the
Senate's income tax rollback "freeze with a repeal of the big
multinational corporate tax deduction that was adopted in 2008 but
never implemented. This caught the multinational corporations
by surprise and they responded angrily. Again the Legislature
and Governor found a compromise that seems to have satisfied the
corporate world. Instead of outright repealing the deduction
they've stretched it out over thirty years. The Boston Globe
reported:
"This new
plan would instead delay the deduction’s implementation
for another five years, and then phase in the deduction
over a 30-year period instead of seven years. That would
shrink the annual cost to the state to under $20 million
a year."
Taxpayers wonder why the Legislature refuses
to defund the film tax credit boondoggle that continues to
provide tens of millions of dollars’ worth of deferred state
revenue — an annual $80 million
windfall — to Hollywood movie
producers. The Boston Globe editorial noted:
"According
to the Massachusetts Budget and Policy Center, the film
program has generated only 430 net jobs each year for
Massachusetts residents. Those jobs paid an average
salary of $70,000, yet each one cost the state more than
$119,000. Similarly, the subsidies have returned only
about 14 cents in new revenue to the Commonwealth for
every taxpayer dollar forgone."
Gov. Baker line-item vetoed $162 million from
the Legislature's $38.1 billion FY2016 budget, including $38
million in spending earmarks inserted by individual lawmakers.
It'll be interesting in the days ahead to see how much of those
spending cuts remain when the Legislature confronts them.
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Chip Ford |
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State House News Service
Friday, July 17, 2015
Baker trims $162 million from budget, names MBTA control board
By Michael Norton and Andy Metzger
Gov. Charlie Baker on Friday signed an annual budget bill that
invests in local aid, transportation and substance abuse treatment
while slowing spending growth to 3 percent, triggering an MBTA
fiscal control board, and preserving a business tax deduction that
was on the chopping block all week.
Baker vetoed $162 million from the $38.1 billion spending plan,
drawing serious concerns from the Senate's top Democrat. The vetoes
included $5.25 million in University of Massachusetts funding,
$200,000 for a state climatologist and $17.6 million in kindergarten
expansion grants.
Coming 17 days into the new fiscal year, the budget sets state
government out on a path to accomplish scores of new directives, but
Baker's vetoes and budget amendments as well as a new fiscal 2015
mini-budget represent near-term considerations for the Legislature.
The House, which initiates action on veto overrides and budget
amendments, will take time to review Baker's budget moves. The next
formal House session is currently scheduled for Wednesday, July 29.
Baker's vetoes included $38 million in spending earmarks authored by
lawmakers, setting up a series of potential clashes with legislators
who believe they are most attuned to local spending priorities.
[Veto details:
http://www.mass.gov/bb/gaa/fy2016/app_16/hvetosummary.htm]
The budget contains no new taxes, Baker said at a
press conference, while limiting spending growth to 3 percent and
assuming an income tax cut from 5.15 percent to 5.1 percent on Jan.
1. The budget delivers tax relief to low-income workers by expanding
the state's earned income tax credit and a Baker amendment
preserves, but delays a business tax deduction that lawmakers last
week chose to eliminate.
It uses $600 million in one-time solutions but for the first time in
four cycles does not draw from the state's rainy day fund, which
state officials are trying to build back up after years of
withdrawals.
Baker on Friday signed off on a budget rider creating an MBTA Fiscal
and Management Control Board, which he said will meet on Tuesday.
Baker named Meridiam Infrastructure partner Joe Aiello to chair the
new volunteer board and appointed Lisa Calise, Brian Lang, Steve
Poftak and Monica Tibbits-Nutt to the board.
The governor approved language allowing the University of
Massachusetts to retain tuition payments, a reform that's been
discussed for years but broke through in this year's budget talks.
Baker said that by delaying the implementation by several years a
corporate tax deduction known as FAS-109 rather than eliminating it,
the state would avoid a "bad faith break," which risked sending a
bad message to the business community.
Lepore said businesses that qualify for the deduction will receive
the full total $535 million spelled out in a 2008 law, though it
will be spread over 30 years starting in about a half a decade. If
the law had been repealed rather than delayed, companies would have
had to write off their expected future savings all at once, Lepore
said.
House Speaker Robert DeLeo and Senate President Stanley Rosenberg,
who sent Baker a budget that would have repealed that tax deduction,
agreed with the governor on his alternative proposal.
Baker's chief budget writer said the spending bill enacted by the
Legislature required about $300 million in solutions, a problem
lessened considerably by the State Lottery revenues coming in over
projections. Lepore said the state budget previously had been
over-optimistic about non-tax revenue, under-estimated the needs for
programs that will need additional spending, and said the
Legislature's budget was $83 million larger than Baker's plan.
Lepore said the governor was able to veto about $69 million based on
revised spending projections and programs that had not yet been
initiated were also targeted for budget cuts.
The budget sent to the governor included 487 earmarks and Baker
vetoed 189 of them, Lepore said.
Legislative leaders said the bottom line on their budget was $38.1
billion, and even after cutting $162 million, the Baker
administration says its budget is also $38.1 billion. A Baker
administration official said the Legislature's budget funded retired
employees' health care with money leftover at the end of the year
and tasked the secretary of administration and finance with finding
$30 million in savings, deflating the bottom line on its budget
bill.
Given the budget deficits that led to major cuts in fiscal 2015,
Lepore said the administration was estimating numbers
conservatively.
"We have serious concerns about many of the Governor's vetoes,
particularly related to education, where he has cut programs ranging
from early childhood to colleges and universities," Rosenberg said
in a statement Friday afternoon. "Given the increasing importance of
education in closing the income gap and giving kids a decent chance
in a highly competitive economy, cuts to these programs are
short-sighted at best. The Senate will take a hard look at these and
other cuts as we consider these vetoes."
An early retirement program is expected to net $126 million in
savings, which is less than the $172 million policymakers initially
expected in net payroll savings. Lepore said she would find the rest
of the savings through a hiring freeze, offering cash incentives to
encourage retirement and hiring fewer people to make up for the
retired workers.
No layoffs will be needed as a result of the early retirement
program, though there are planned layoffs throughout state
government including in the Office of Public Safety and Security
where there are 20 layoffs in the works, Lepore said. She said
because of declining caseloads there is a reorganization at the
Parole Board.
Fiscal 2015 came in about $389 million above benchmark, and the
administration is sending $50 million of that to reserves and
spending $140 million to close out debt due in fiscal 2016. Baker is
also filing a $357 million bill to close out spending in fiscal 2015
and fund opioid treatment.
Baker vetoed $17.6 million from the popular kindergarten expansion
program, leaving it with $1 million. Lepore said about 90 percent of
the state has expanded kindergarten, and now the program merely
subsidizes already expanded kindergarten programs. She said the $1
million would fund future expansions.
The advocacy group Early Education for All said Baker had reduced
funding for early education and care programs by $5 million and
quickly circulated an email form that supporters of those funds
could fill out and send to lawmakers with the goal of restoring the
money.
Lepore said a $2 million veto, zeroing out a line item for homeless
youth, was made because the Unaccompanied Homeless Youth Commission
had not yet finalized its recommendations.
State House News Service
Friday, July 17, 2015
Baker, legislative leaders strike deal to keep biz tax deduction
By Matt Murphy and Michael Norton
Facing pressure from business groups over the Legislature's surprise
plan to repeal a corporate tax break to pay for an expansion of the
earned income tax credit, Gov. Charlie Baker on Friday announced a
deal with House and Senate leaders to preserve the deduction and
still deliver on tax relief for low-income families.
With Baker poised to sign the budget Friday afternoon, the governor,
House Speaker Robert DeLeo and Senate President Stanley Rosenberg
said they had an agreement to further delay the implementation of
the FAS 109 tax deduction, which would be available to certain
publicly traded corporations, for five years and increase the amount
of time over which a company can claim the deduction from seven to
30 years.
The deal, according to officials, will create space in the budget to
pay for an expansion of the earned income tax credit without
repealing the FAS 109 deduction, which has never been implemented
since its passage in 2008 as part of a deal with businesses over
"combined reporting" tax reforms.
"We all agree that expanding the Earned Income Tax Credit is a
critical tool to provide tax relief to over 400,000 low income
individuals and working families and my administration believes in
providing a stable, competitive business climate to encourage
economic development across the Commonwealth," Baker said in a
statement.
House and Senate lawmakers must still vote to approve the deal,
which Baker will likely return to the Legislature as a budget
amendment. Under the budget Baker intends to sign, the state's
earned income tax credit will grow from 15 percent to 23 percent of
the federal credit.
"I am proud to stand with Governor Baker and Senate President
Rosenberg in supporting the EITC, a vital measure that provides much
needed relief to the Commonwealth's families, without imposing any
new taxes or fees and overburdening members of the business
community," DeLeo said in a statement released by Baker's office.
Said Rosenberg: "This agreement takes an important step in
addressing income inequality in our state. As one of the original
co-authors of the state Earned Income Tax Credit I am pleased we
have increased the credit by more than 50 percent to help the hard
working families of the Commonwealth. I look forward to working with
the House and the Governor to increase the EITC to our initial
target of 30 percent of the federal credit."
Baker last week said he viewed trading the corporate tax deduction
for tax relief to low-income workers as a "good thing." In the
ensuing days, business lobbyists have pressured the governor to come
up with an alternative to repealing the deduction, which they claim
will enable businesses to accurately reflect depreciation in the
value of assets, for tax purposes.
In a letter Friday to Baker and legislative leaders, the top
executives of four major business trade groups wrote: "Thank you
again for listening to our concerns and working towards a compromise
that all can support."
According to Associated Industries of Massachusetts, the Greater
Boston Chamber of Commerce, the Massachusetts Business Roundtable
and the Massachusetts Taxpayers Foundation, the agreement "provides
certainty for the state's businesses regarding the FAS 109 deduction
for several years, and such predictability is critical for economic
growth and business development."
Baker last week said he did not view repealing the FAS-109 deduction
as a tax increase, while Massachusetts Taxpayers Association
President Eileen McAnneny said she believed the repeal was a tax
hike.
The Boston Globe
Friday, July 17, 2015
What’s in the state budget?
By Evan Horowitz
The budget that Charlie Baker signed into law this afternoon has one
predominant priority: Filling the state’s $1.8 billion deficit.
Beyond that, this budget leaves little room for big investments.
However, it does expand the governor’s authority over the MBTA, and
it also includes a last-minute deal to provide more money to
low-wage workers.
Only one thing remains uncertain: the fate of proposals Baker
vetoed. We will soon see if the Legislature pushes back and tries to
reinstate them.
How bad is the deficit?
Bad. A $1.8 billion gap amounts to about 5 percent of our total
budget, and it got bigger this year even though our economy is doing
OK.
That’s not supposed to happen. A strong economy should translate
into higher tax revenues and some surplus dollars that can be socked
away in the rainy day fund. The fact that this isn’t happening in
Massachusetts suggests a very deep misalignment between what we
choose to do through state government and what we’re actually
willing to pay for.
Faced with a deficit like this, states have a number of options.
They can raise taxes, cut spending, or look for short-term
solutions. This time around, Massachusetts opted mostly for
short-term fixes, including:
• Making sure everyone getting Medicaid is truly eligible
• Delaying some health care payments until next year
• Trimming the state workforce with an early retirement program
• Spending money that was supposed to go into the state’s rainy day
fund.
Does the budget include any new initiatives?
While filling the deficit absorbed a lot of the energy — and the
money — in this budget, there are still a few noteworthy
initiatives.
• Helping low-income workers. Over 400,000 workers in Massachusetts
benefit from the Earned Income Tax Credit, or EITC, which is
basically a cash subsidy for folks who are working but not earning
enough. Under this budget, EITC payouts will increase by an average
of about $160. To cover the additional cost, leaders on Beacon Hill
decided to make changes to a planned tax break for big businesses.
• Early education and child care. In order to help vulnerable
children, the state is going to increase spending on child care for
kids in the Department of Families and Children. Separately, there’s
also new money to move kids off a long wait list and into early
education and child care programs. Both these initiatives would be
pared back under Governor Baker’s vetoes.
• Changes at the MBTA. For at least the next three years, a new
fiscal control board will be given the authority to fix the MBTA’s
operational and managerial problems. Also, during that three-year
period, the so-called Pacheco Law will be suspended, making it
easier for the MBTA to hire private contractors. These changes have
been top priorities for the governor.
What happens next?
Only one step remains. When the governor signed the budget today, he
didn’t really sign the whole thing. Instead, he used his line-item
veto to exempt a variety of provisions that the Legislature had
wanted.
If they choose, legislators can turn right around and try to
override the governor’s vetoes. All that’s required is a two-thirds
vote in both houses, which isn't too high a bar in Massachusetts
given that Democrats control roughly 80 percent of both the House
and Senate.
The Boston Globe
Saturday, July 18, 2015
Beacon Hill leaders keep corporate tax deduction intact
By Jon Chesto
Business leaders screamed and hollered, and the leaders on Beacon
Hill listened.
House Speaker Robert DeLeo and Senate President Stanley Rosenberg
reversed course Friday on their plans to eliminate a corporate tax
deduction after hearing complaints that the repeal would worsen the
impression that Massachusetts is an unpredictable place to do
business.
It’s hard to imagine that something as bureaucratic sounding as “FAS
109” would inspire much passion. But a number of companies rely on
this tax deduction in their accounting of liabilities — even though
lawmakers have delayed it from taking effect every year since its
creation in 2008.
DeLeo and Rosenberg surprised business leaders last week by
announcing that the deduction would be eliminated, as part of the
new state budget, to pay for an increase in the state’s earned
income tax credit. The repeal would free up an estimated $76 million
annually over seven years. Governor Charlie Baker, in statements to
the media, seemed to publicly support the move.
But by the time Baker signed the state’s new $38 billion budget on
Friday for the new fiscal year, the governor and legislative leaders
agreed that the repeal didn’t make sense.
This new plan would instead delay the deduction’s implementation for
another five years, and then phase in the deduction over a 30-year
period instead of seven years. That would shrink the annual cost to
the state to under $20 million a year.
“In conversation with a number of companies that were affected by
this, we are confident that this change meets their needs,” said
Chris Geehern, an executive vice president at Associated Industries
of Massachusetts.
Even as state lawmakers repeatedly postpone this deduction, a number
of publicly traded companies still benefit from the fact that it
remains as an anticipated future benefit. If this tax deduction had
been repealed, the affected taxable assets would have moved to the
liability side of these companies’ ledgers, causing their deferred
tax liability to increase suddenly and significantly.
The Associated Industries of Massachusetts, Greater Boston Chamber
of Commerce, Massachusetts Business Roundtable, and Massachusetts
Taxpayers Foundation had urged the Legislature to reconsider the
deduction repeal when it first became public last week. Also,
individual companies such as Verizon expressed concerns.
AIM had a familiar face to hear its grievance: Kristen Lepore,
Baker’s budget chief, had been a vice president of government
affairs at the employer group before joining the Baker
administration.
Lawmakers created the deduction in 2008 to offset some of the new
costs imposed by a tax law change known as “combined reporting” that
affected many companies with locations in multiple states. The
deduction would go to a number of public companies that account for
the depreciation of certain assets such as equipment and utility
lines.
The state Department of Revenue reported in 2009 that more than 120
companies had claimed the new deduction, and three companies in
particular accounted for roughly half of the corporate tax savings.
Verizon issued a statement Friday praising the latest move by Beacon
Hill leaders, but declined to disclose the financial benefit to the
company. Donna Cupelo, Verizon’s regional president, said the earned
income tax credit would help low-income workers while FAS 109 will
assist capital-intensive companies that “steadily invest in the
infrastructure that forms the platform for our economy.”
A spokesman for Eversource Energy, another likely beneficiary, said
the utility company supports Friday’s accord and will continue to
monitor its progress.
The plan still needs to be enacted by the full Legislature, although
this approval is expected with DeLeo and Rosenberg on board.
Baker told reporters Friday that it was important to avoid creating
a negative impression of the state’s business climate. He said his
administration heard from several big companies that were concerned
about the repeal.
“Because we wanted to preserve the earned income tax credit and not
send the message that the Commonwealth is a difficult place to do
business with, we managed to structure a solution on this that works
for those businesses,” Baker said.
Joshua Miller and Shirley Leung of the Globe staff contributed to
this report.
The Boston Globe
Friday, July 17, 2015
A Boston Globe editorial
Bringing an end to film tax credits
Supreme Court Justice Louis Brandeis famously characterized the
states as “laboratories of democracy,” in which policy makers are
free to try “novel social and economic experiments without risk to
the rest of the country.” When those experiments succeed, they
provide a model for other states to emulate. Even when they fail,
other states can benefit from the lessons learned.
One such experiment — lucrative tax credits for the film industry —
has been tried out in many state laboratories over the past decade
and a half. As many as 44 states have offered the subsidies, among
them Massachusetts, which is currently spending $80 million yearly
in givebacks to Hollywood producers. The tax credits have their
ardent defenders; what corporate-welfare program doesn’t? But the
results haven’t lived up to the hype. Almost nowhere have the lavish
subsidies led to a robust, homegrown movie industry, or sparked the
level of economic growth and job-creation that would justify so much
sacrificed revenue.
This page applauded Governor Charlie Baker’s proposal to end the tax
subsidies. The Legislature’s refusal to do so amounts to nothing
less than throwing tens of millions of dollars’ worth of good money
after bad. According to the Massachusetts Budget and Policy Center,
the film program has generated only 430 net jobs each year for
Massachusetts residents. Those jobs paid an average salary of
$70,000, yet each one cost the state more than $119,000. Similarly,
the subsidies have returned only about 14 cents in new revenue to
the Commonwealth for every taxpayer dollar forgone.
But while lawmakers in this state haven’t been willing turn off the
spigot, those in other states have.
In Michigan, for example, Governor Rick Snyder just signed a bill
putting an end to the state’s film tax-credit program. Since 2008
Michigan had spent more than $450 million, yet the state has fewer
jobs in the movie industry today than when the subsidy began. Alaska
has unplugged its film subsidies as well; Governor Bill Walker
signed legislation repealing the program last month. Arizona,
Indiana, North Carolina, and Wisconsin have also recently gotten out
of the business of doling out money to Hollywood moviemakers.
Brandeis’s “labs” have experimented, and the results have been
consistent: Film-industry incentives make for bad tax policy. Other
states are calling “Cut!” on their handouts to producers.
Massachusetts should too.
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NOTE: In accordance with Title 17 U.S.C. section 107, this
material is distributed without profit or payment to those who have expressed a prior
interest in receiving this information for non-profit research and educational purposes
only. For more information go to: http://www.law.cornell.edu/uscode/17/107.shtml
Citizens for Limited Taxation ▪
PO Box 1147 ▪ Marblehead, MA 01945
▪ 508-915-3665
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