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CLT UPDATE
Thursday, May 5, 2016
Tax Freedom Day finally arrives
in Mass.
Today, at long last, you start keeping what you earn
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Saying state spending had risen 50 percent since 2006, Andover
Rep. James Lyons appealed to his colleagues Monday to pass a budget
amendment reducing the sales tax to 5 percent from 6.25 percent. The
House instead voted 112-42 to study the idea.
Rep. Stephen Kulik argued for an amendment to study the proposal,
saying its passage would reduce state revenues by $1 billion. "It's
critical funding," he said, noting the proposed House budget
increases state spending by $1.1 billion.
Lyons suggested tax policy studies favored by Democrats over the
years have not been conducted. "I've been in here five years, I
haven't seen a study yet," said Lyons, who, with Rep. Brad Hill of
Ipswich, said northern Massachusetts residents have long spent their
shopping dollars in sales tax-free New Hampshire.
"At some point, if we are serious about economic growth, we have
to reduce the tax burden," Lyons said.
State House News Service
Monday, April 25, 2016
Sales tax cut runs into resistance in Mass. House
House Democrats successfully moved Monday to study a proposal to
exempt cities and towns from paying 24 cents a gallon in gas taxes,
avoiding a direct vote on the proposal.
State House News Service
Monday, April 25, 2016
House Dems cool to muni gas tax exemption
The Massachusetts House on Monday shot down proposals to increase
the gas tax and put a cap on the state's film tax credit program as
they began to dispense with more than 1,300 amendments to the annual
state budget bill.
The House swiftly took care of more than 30 revenue-related
amendments to the $39.48 billion budget, rejecting four and voting
to study two others. The rest were withdrawn by their sponsors after
behind the scenes talks.
State House News Service
Monday, April 25, 2016
House protects film tax credit, rejects gas tax increase
After rousing debates Monday night wherein Democrats roundly
defeated two Republican local aid amendments, House lawmakers
unanimously passed two rafts of amendments tacking nearly $22
million onto the annual budget bill.
Republicans first sought to devote to local government coffers
any state tax revenues that exceed budget-writers expectations for
fiscal 2016....
Rep. James Lyons, an Andover Republican, and other members of the
minority caucus, next turned their attention restricting local aid
for so-called sanctuary cities, claiming their stance towards
immigrants in the country illegally flouts federal immigration law.
"Does the rule of law even matter in this state?" Lyons asked.
The amendment would prohibit unrestricted local aid from going to
cities or towns found to be in violation of a particular section of
federal law.
"I find this interesting that the amendment is trying to take
discretion away from municipalities," said Attleboro Democrat Rep.
Paul Heroux, noting the earlier amendment sought to give local
governments more control over spending.
The Lyons amendment failed on a straight 34 to 118 party-line
vote....
Democrats and Republicans came together to unanimously pass two
consolidated amendments, adding $19.9 million in spending on a local
aid and education amendment, and $1.8 million in spending through an
amendment dealing with transportation, state administration and
constitutional offices.
State House News Service
Monday, April 25, 2016
House adds early ed spending after debates over local aid
The Massachusetts House passed a $39.56 billion fiscal 2017
budget Wednesday afternoon, shipping its spending plan to the Senate
which plans in May to debate its vision of what state spending
should look like beginning July 1.
The budget was approved after two-plus days of deliberations
marked by light and sporadic debates, with most of the decisions
made in a House ante-room where lawmakers were instructed to go and
talk to Ways and Means Chairman Brian Dempsey about their thousands
of amendments.
Lawmakers added $86 million in spending to the bottom line
through nine "consolidated" amendments compiled by House leadership
and passed unanimously.
The final budget passed 156 to 0 with three Democrats not
recorded.
In closing remarks where he thanked members and staff as votes
were being tallied, House Speaker Robert DeLeo boasted at the
House's record of producing budgets that are "on time and in
balance." ...
House members agreed to pack into the budget scores of earmark
amendments designed to pay for local projects. If the Senate does
not agree to those earmarks, they could still be included in the
final budget if a six-member conference committee is amenable....
Aside from what industry officials describe as a hospital tax and
lawmakers classify as an assessment, the budget does not include any
new taxes or tax increases. The House rejected an amendment to raise
the gas tax by 3 cents per gallon and avoided a vote on reducing the
sales tax to 5 percent by voting to study that issue instead.
On Wednesday, the House added to the budget a measure sponsored
by Republican leadership that would bring Massachusetts into
compliance with the federal Real ID Act. Some Democrats objected
saying they were caught off guard by the major policy decision....
The budget provides "targeted investments" to support the early
education workforce, including a $15 million salary reserve, $2
million for access to early education programs and $18.6 million for
kindergarten expansion grants.
The spending plan approved Wednesday also includes $159 million
more in local aid than the current year's budget.
"I think it's a good document, local aid was prioritized in a way
that satisfied a lot of members on my side of the aisle. That was
one of the number one priorities across the board," House Minority
Leader Bradley Jones said. "It goes off to the Senate now and we'll
see what the Senate does. Hopefully we continue to make progress
toward having a budget to the governor's desk in time so he can
exercise his judgment."
State House News Service
Wednesday, April 27, 2018
House unanimously approves $39.56 billion budget
We finally get to celebrate on Thursday.
What’s Thursday? It’s Tax Freedom Day. It is the day we are no
longer working to pay our tax burden.
Since Jan. 1 we have yet to work one day for ourselves. All of
the hard work has gone to pay our federal, state and local taxes.
Of course, Tax Freedom Day comes later in Massachusetts than most
other states. We work an extra 11 days for the government. That’s
why we have earned the nickname Taxachusetts. And it’s
well-deserved.
During last week’s 2½-day House budget debate over spending $40
billion of our tax dollars, there was an attempt to raise the gas
tax once again. Memories are short on Beacon Hill. In 2013 the gas
tax was raised three cents and linked to inflation. Fortunately,
voters rejected taxation without representation and repealed the
linkage in November 2014.
The Boston Herald
Monday, May 2, 2016
Living up to the nickname Taxachusetts
By Holly Robichaud
This year, Tax Freedom Day falls on April 24, or 114 days into
the year (excluding Leap Day).
Americans will pay $3.3 trillion in federal taxes and $1.6
trillion in state and local taxes, for a total bill of almost $5.0
trillion, or 31 percent of the nation’s income.
Tax Freedom Day is one day earlier than last year, due to
slightly lower federal tax collections as a proportion of the
economy.
Americans will collectively spend more on taxes in 2016 than they
will on food, clothing, and housing combined.
If you include annual federal borrowing, which represents future
taxes owed, Tax Freedom Day would occur 16 days later, on May 10.
Tax Freedom Day is a significant date for taxpayers and lawmakers
because it represents how long Americans as a whole have to work in
order to pay the nation’s tax burden....
Tax Freedom Day Arrives on May 5th in Massachusetts
Tax Freedom Day is the day when Americans have finally earned
enough money to pay off their total tax bill for the year. In 2016,
Massachusetts taxpayers have to work until May 5th (47th earliest
nationally) to pay their total tax bill.
The Tax Foundation
Wednesday, April 6, 2016
Tax Freedom Day Arrives on May 5th in Massachusetts
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Chip Ford's CLT
Commentary
One week after the Massachusetts House of
Representatives passed its $39.56 billion FY 2017 budget and sent it
on to the Senate, Massachusetts taxpayers today at long last celebrate
our Tax Freedom Day.
Tax Freedom Day is when taxpayers begin working for
themselves, if all income since January 1st was used to pay just each of
our individual federal, state, and local tax burden. That's 125
days (17 weeks and 6 days) that every cent we earned has been
taken by government on all levels to feed itself. Now we can start keeping what
we earn, thank you Big Government.
Americans will spend more on taxes in 2016 that it
will on food, clothing, and housing combined.
Then there's the annual federal budget deficit.
The Tax Foundation reports:
Since 2002, federal
expenses have surpassed federal revenues, with the budget
deficit exceeding $1 trillion annually from 2009 to 2012. In
calendar year 2016, the deficit will grow significantly, from
$592 billion to $698 billion. If we include this annual federal
borrowing, which represents future taxes owed, Tax Freedom Day
would occur on May 10, 16 days later. The latest ever
deficit-inclusive Tax Freedom Day occurred during World War II
on May 25, 1945.
That's just the annual federal deficit —
not the $19 TRILLION and growing accumulated federal debt!
Never mind the off-the-charts federal and state unfunded liabilities!
According to the Washington DC-based
Tax Foundation, on average Tax Freedom Day nationally
occurred on April 24th, eleven days before Massachusetts, which is the
47th state to reach its Tax Freedom Day. The only states behind us and still waiting are
New York (#48), New Jersey (#49), and Connecticut (#50).
The next time someone tells you Taxachusetts doesn't
tax us enough, ask "What's enough?" — there
are only three states in the nation that tax its citizens more than
Massachusetts. Are any of them taxing "enough" yet?
As you can imagine, I've been running ragged
here at CLT since Barbara's passing —
there's so much to do and only so much time in a week to get
it done before the next week starts the following day. The
around-the-clock caring for her is behind me but time
remains insufficient. There's just not enough of it in a
day, a week. I moved on to the daunting process of
clearing out her home and home office of all the CLT records, paperwork,
files, and office equipment, moving everything into my rooms
and office — while
simultaneously taking over all her duties, learning my many
additional new responsibilities such as CLT's accounting, bookkeeping,
and banking systems and methods. It's coming together
day by day and we hope you'll bear with us during this
period of adjustment.
Chip Faulkner and I are also planning a "celebration
of life" remembrance for Barbara — as
so many friends, members, and even some of her opponents have suggested.
Personal invitations to our event will be sent out soon. If you wish to
attend, reserve the afternoon of Sunday, June 5th in your date book, and
watch your mailbox at home for the arrival of your invitation.
It's at the printer now.
— Banner (under
construction) for our June 5th remembrance event —
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Chip Ford
Executive Director |
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State House News Service
Monday, April 25, 2016
Sales tax cut runs into resistance in Mass. House
By Michael Norton
Saying state spending had risen 50 percent since 2006,
Andover Rep. James Lyons appealed to his colleagues Monday
to pass a budget amendment reducing the sales tax to 5
percent from 6.25 percent. The House instead voted 112-42 to
study the idea.
Rep. Stephen Kulik argued for an amendment to study the
proposal, saying its passage would reduce state revenues by
$1 billion. "It's critical funding," he said, noting the
proposed House budget increases state spending by $1.1
billion.
Lyons suggested tax policy studies favored by Democrats over
the years have not been conducted. "I've been in here five
years, I haven't seen a study yet," said Lyons, who, with
Rep. Brad Hill of Ipswich, said northern Massachusetts
residents have long spent their shopping dollars in sales
tax-free New Hampshire.
"At some point, if we are serious about economic growth, we
have to reduce the tax burden," Lyons said.
Led by House Speaker Robert DeLeo, the Legislature and
former Gov. Deval Patrick raised the sales tax in 2009 from
5 percent to 6.25 percent.
Rep. Angelo Scaccia said Speaker DeLeo was a fiscal
conservative, despite increases in the gas and sales taxes
under his watch.
"I don't think anybody in this world can call you a
tax-spender," he said, referring to DeLeo.
As a gubernatorial candidate in 2010, Charlie Baker favored
reducing the sales tax rate to 5 percent.
State officials have routinely relied on one-time revenues
to support state spending, and this year's budget proposals
take steps to reduce reliance on non-recurring revenues
while building the state's rainy day account to nearly $1.5
billion.
State House News Service
Monday, April 25, 2016
House Dems cool to muni gas tax exemption
By Michael Norton
House Democrats successfully moved Monday to study a proposal to exempt
cities and towns from paying 24 cents a gallon in gas taxes, avoiding a
direct vote on the proposal.
Rep. Brad Hill said Massport and the MBTA are already exempt from paying
the tax and told his colleagues the issue doesn't require additional
study. If passed, the amendment would be tantamount to a local aid
increase, he said. "The further amendment will once against disallow our
cities and towns from being exempt from this gas tax," Hill said.
Rep. Stephen Kulik, recommending a study, said the amendment was a
"perennial" and called investments in local aid a "hallmark" of the
House's $39.5 billion budget. Cities and towns deploy many vehicles that
use public roads and the gas taxes they pay come back to communities in
the form of public investments, he said.
The study amendment prevailed on a vote of 114-38.
State House News Service
Monday, April 25, 2016
House protects film tax credit, rejects gas tax increase
By Katie Lannan
The Massachusetts House on Monday shot down proposals to increase the
gas tax and put a cap on the state's film tax credit program as they
began to dispense with more than 1,300 amendments to the annual state
budget bill.
The House swiftly took care of more than 30 revenue-related amendments
to the $39.48 billion budget, rejecting four and voting to study two
others. The rest were withdrawn by their sponsors after behind the
scenes talks.
The gas tax and film tax credit amendments, both filed by Rep. Angelo
Scaccia, were rejected on voice votes.
Calling it the "biggest boondoggle" he has seen in his long legislative
career, Scaccia argued for Massachusetts to cap its film tax credit at
$40 million. Gov. Charlie Baker has also targeted the credit, which
supporters say has enabled the state to grow its film industry sector.
"We have to get rid of this boondoggle," said Scaccia.
House leadership has traditionally provided strong support for the tax
credit. House Majority Leader Ronald Mariano opposed Scaccia's
amendment, noting a Braintree company employs 14 accountants who work in
the sector and "wouldn't be here if we didn't have a film tax credit."
Rep. Ann-Margaret Ferrante described the credit as a benefit for parts
of the state that miss out on programs geared toward urban areas or
specific industries. She pointed to several movies filmed in her North
Shore district, including The Proposal, The Perfect Storm and Joy.
"I don't begrudge gateway cities and larger cities for the amount of
money they get, I do not begrudge Boston from having a whole MBTA travel
system," Ferrante said. "However, it is upsetting to me when I hear
folks from larger cities complain about a program that directly results
in a benefit for my district and to other districts that simply do not
qualify for the benefits that larger cities get. I also am concerned and
upset when I see tax credits go mainly to the businesses of white collar
workers, because once again those aren't the tax credits that benefit my
district."
Scaccia had also sought to increase the state's tax on gasoline from 24
cents per gallon to 27 cents per gallon, saying during debate on the
amendment that he was "not here to raise taxes per se" but wanted to
address the way the state pays for transportation. The gas tax increase
could help the MBTA move away from using capital funds to pay for
operating expenses, which "does not make financial sense" Scaccia said.
Rep. Geoff Diehl, a chief proponent of the 2014 ballot campaign that
repealed automatic gas tax increases, countered that the MBTA has
sufficient revenue to cover its personnel expenses and road construction
but must manage its money better. He said Massachusetts spends over four
times the national average to repair roads, and 49 percent of the gas
tax revenues go to the T.
During his arguments for an amendment to study reducing the state sales
tax to 5 percent, Scaccia noted the MBTA was one of the few areas
targeted for major investments in the budget, with $93 million more.
—Michael Norton contributed reporting
State House News Service
Monday, April 25, 2016
House adds early ed spending after debates over local aid
By Andy Metzger
After rousing debates Monday night wherein Democrats roundly
defeated two Republican local aid amendments, House
lawmakers unanimously passed two rafts of amendments tacking
nearly $22 million onto the annual budget bill.
Republicans first sought to devote to local government
coffers any state tax revenues that exceed budget-writers
expectations for fiscal 2016.
Mansfield Republican Rep. Jay Barrows and others argued the
transfer of up to $100 million received in excess of the
expected $26.8 billion tax haul could be used to provide
some relief for local taxpayers through their local
government.
Democrats countered that the amendment would tie lawmakers'
hands, claimed the budget already contributes substantially
to local aid and foreshadowed unanticipated needs cropping
up later in the year.
"It's our job, let's just do it," Dartmouth Democrat Rep.
Chris Markey urged his colleagues ahead of the 37 to 118
vote rejecting the amendment. Democrat Reps. James Dwyer,
Colleen Garry and Tom Stanley voted with the Republicans to
sequester the money for local aid.
Rep. James Lyons, an Andover Republican, and other members
of the minority caucus, next turned their attention
restricting local aid for so-called sanctuary cities,
claiming their stance towards immigrants in the country
illegally flouts federal immigration law.
"Does the rule of law even matter in this state?" Lyons
asked. The amendment would prohibit unrestricted local aid
from going to cities or towns found to be in violation of a
particular section of federal law.
"I find this interesting that the amendment is trying to
take discretion away from municipalities," said Attleboro
Democrat Rep. Paul Heroux, noting the earlier amendment
sought to give local governments more control over spending.
The Lyons amendment failed on a straight 34 to 118
party-line vote.
Paul Craney, executive director of the conservative
Massachusetts Fiscal Alliance, opined on Monday's floor
action that those concerned with local control "lost
tonight" as "the majority of lawmakers refuse to assert
themselves."
Democrats and Republicans came together to unanimously pass
two consolidated amendments, adding $19.9 million in
spending on a local aid and education amendment, and $1.8
million in spending through an amendment dealing with
transportation, state administration and constitutional
offices.
Amalgamations of various legislative proposals filed by
members of the House, the consolidated amendments are
assembled by House leadership, generally receive scant
public discussion and usually pass overwhelmingly.
One provision adopted by the House would temporarily
increase the amount of time when someone can vote in a city
or town after moving from that municipality to elsewhere
within the state.
Originally filed by Rep. Angelo Scaccia, a Boston Democrat
from the Readville neighborhood, the amendment would extend
to a year and a half the grace period when citizens can vote
at their old residence after moving to a different part of
the state - reverting it back to a six-month grace period
right after November's election.
The House also added requirements for the Massachusetts
Department of Transportation to assemble a working group
charged with expediting high-speed passenger rail service
from Springfield to Boston and included language about
pedestrian and cyclist safety to the state's driving
learner's permit statute.
The House also moved to increase by 50 percent a proposed
salary reserve for early education and care providers - a
profession that lawmakers have said suffers from high
turnover because of low wages.
The provision adopted Monday night would boost the size of
the fund from the $10 million proposed in the initial Ways
and Means budget to $15 million.
Lawmakers plan to return to the House chamber to resume
debate over the budget Tuesday with roll calls set to begin
at 11 a.m. A consolidated amendment covering social services
and veterans affairs is scheduled to be available in the
chamber an hour earlier.
State House News Service
Wednesday, April 27, 2018
House unanimously approves $39.56 billion budget
By Michael P. Norton, Andy Metzger and Colin A. Young
The Massachusetts House passed a $39.56 billion fiscal 2017 budget
Wednesday afternoon, shipping its spending plan to the Senate which
plans in May to debate its vision of what state spending should look
like beginning July 1.
The budget was approved after two-plus days of deliberations marked by
light and sporadic debates, with most of the decisions made in a House
ante-room where lawmakers were instructed to go and talk to Ways and
Means Chairman Brian Dempsey about their thousands of amendments.
Lawmakers added $86 million in spending to the bottom line through nine
"consolidated" amendments compiled by House leadership and passed
unanimously.
The final budget passed 156 to 0 with three Democrats not recorded.
In closing remarks where he thanked members and staff as votes were
being tallied, House Speaker Robert DeLeo boasted at the House's record
of producing budgets that are "on time and in balance."
Last year, House and Senate members agreed on a final budget a full week
into the fiscal year and Gov. Charlie Baker vetoed $162 million, as the
legislative and executive branches differed on the bottom line.
With the additional state spending tacked on through the consolidated
amendments, the House budget finished the week about $10 million higher
than the $39.55 billion spending bill submitted by Baker in January.
This year the House was about $4.7 million more frugal than last year in
adding to the Ways and Means bottom line through consolidated
amendments.
Massachusetts Fiscal Alliance Executive Director Paul Craney, whose
organization has frequently used budget-week roll call votes to target
incumbent Democratic lawmakers, criticized the process.
"If you blinked, you could have missed it. In just about a week's time,
House leadership unveiled its version of the 2017 budget, 160 house
members submitted more than 1300 amendments, no more than 20 meaningful
roll call votes were taken, and the budget was passed on to the Senate.
Seems like a little more deliberation is due for a $40 billion budget,"
Craney said.
House members agreed to pack into the budget scores of earmark
amendments designed to pay for local projects. If the Senate does not
agree to those earmarks, they could still be included in the final
budget if a six-member conference committee is amenable.
Governors over the years have often frowned on earmarks, which limit the
discretion of executive branch officials to make spending decisions.
Aside from what industry officials describe as a hospital tax and
lawmakers classify as an assessment, the budget does not include any new
taxes or tax increases. The House rejected an amendment to raise the gas
tax by 3 cents per gallon and avoided a vote on reducing the sales tax
to 5 percent by voting to study that issue instead.
On Wednesday, the House added to the budget a measure sponsored by
Republican leadership that would bring Massachusetts into compliance
with the federal Real ID Act. Some Democrats objected saying they were
caught off guard by the major policy decision.
The Real ID Act, a federal post-2001 anti-terrorism initiative, requires
states to begin issuing secure and compliant forms of identification
that for many residents will replace their current drivers' licenses.
Baker administration officials briefed legislative leaders last month on
a bill the governor filed last October to bring Massachusetts into
compliance, warning that without action this year residents might have
to start carrying their passports to access federal buildings or travel
through domestic airports by January.
The budget provides "targeted investments" to support the early
education workforce, including a $15 million salary reserve, $2 million
for access to early education programs and $18.6 million for
kindergarten expansion grants.
The spending plan approved Wednesday also includes $159 million more in
local aid than the current year's budget.
"I think it's a good document, local aid was prioritized in a way that
satisfied a lot of members on my side of the aisle. That was one of the
number one priorities across the board," House Minority Leader Bradley
Jones said. "It goes off to the Senate now and we'll see what the Senate
does. Hopefully we continue to make progress toward having a budget to
the governor's desk in time so he can exercise his judgment."
House Republicans sought to sequester up to $100 million in excess state
tax revenues to send to cities and towns, but were rebuffed by
Democrats.
The fiscal 2017 budget approved Wednesday will fund 45 new addiction
treatment beds at Taunton State Hospital.
The Legislature has increased funding for substance addiction services
by more than 65 percent since fiscal 2012, according to the speaker's
office.
The Massachusetts Cultural Council expressed disappointment that the
budget, in the end, funded the MCC at $12 million, down $2 million from
fiscal 2016. The council said more than 100 lawmakers had signed on to
an amendment to boost support to $17 million, but were rebuffed by House
leaders who added a more modest $2 million through the amendment
process.
"Once again citizens across the Commonwealth joined a broad-based
campaign to restore state support for the arts, humanities, and
sciences," said MCC Executive Director Anita Walker. "We came up short
in the House. But we know that increased state investment is the only
way to truly capitalize on the economic, social, and educational
potential of the nonprofit cultural sector. So we will redouble our
advocacy efforts through the Senate budget debate and beyond."
—Matt Murphy contributed reporting
The Boston Herald
Monday, May 2, 2016
Living up to the nickname Taxachusetts
By Holly Robichaud
We finally get to celebrate on Thursday.
What’s Thursday? It’s Tax Freedom Day. It is the day we are no longer
working to pay our tax burden.
Since Jan. 1 we have yet to work one day for ourselves. All of the hard
work has gone to pay our federal, state and local taxes.
Of course, Tax Freedom Day comes later in Massachusetts than most other
states. We work an extra 11 days for the government. That’s why we have
earned the nickname Taxachusetts. And it’s well-deserved.
During last week’s 2½-day House budget debate over spending $40 billion
of our tax dollars, there was an attempt to raise the gas tax once
again. Memories are short on Beacon Hill. In 2013 the gas tax was raised
three cents and linked to inflation. Fortunately, voters rejected
taxation without representation and repealed the linkage in November
2014.
Earlier this year, the state Senate passed a new tax on paint, giving
shoppers another reason to abandon the commonwealth.
It doesn’t end there. Beacon Hill politicians are also working on
legislation to allow new local option taxes on gas and other items as if
we don’t pay enough in property taxes.
Another reason for our state’s nickname is that, no matter what, you
cannot escape taxes. During the Patrick administration, the Department
of Revenue started collecting taxes on trucks and trailers stored here
even if the sales tax on the vehicles was paid in another state. What
sort of tax is this? It is called a “use” tax.
This usage tax doesn’t just apply to trucks. It can be applied to
furniture and boats. If items are used in Massachusetts within six
months of purchase, DOR has the right to collect a
6-percent use tax.
Who knew? I guess John Kerry did when he docked his yacht in Rhode
Island. The DOR even has a boat unit to collect these taxes.
Why are we Taxachusetts?
It might be due to our professional politicians.
New Hampshire operates with no sales or income taxes and they only pay
legislators $200 per year. On the other hand, we pay legislators $65,000
per year and get a hefty tax burden in return. If representatives cannot
spend more than 2½ days debating spending $40 billion, maybe we should
pay them the same salary as their New Hampshire counterparts. It would
force them to get other jobs instead of thinking of new ways to tax us.
Holly Robichaud is a Republican strategist and a six-time Pollie
Award winner.
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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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