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CLT UPDATE
Saturday, December 14, 2019

After the Twenty-Plus-Year War Victory!


After two decades of waiting, Massachusetts residents are finally getting the flat 5 percent income tax rate they voted for — but some advocates who pushed for the reduction didn’t live to see their work come to fruition.

“There are a lot of taxpayers who worked on that campaign who never saw the income tax reach 5 percent, as the voters mandated 20 years ago,” Director of the Citizens for Limited Taxation Chip Ford said. “Finally, it’s going to go back to 5 percent as promised. I’d say too little, too late, but that’s what you get from state government.”

The individual income tax rate will be reduced from 5.05 percent to 5 percent effective Jan. 1, the Baker Administration announced Friday. Voters approved a slash in the tax rate from 5.9 percent to 5 percent in 2000, but the Legislature decided to reduce the rate gradually based on certain economic triggers.

Ford and Barbara Anderson, a longtime anti-tax activist, cultivated an effort to get the question on the ballot through their nonprofit about 30 years ago. He lamented that Anderson, his partner of 20 years who died of leukemia in 2016, and many others involved in the advocacy work didn’t live to see the fruits of their labor.

This upcoming tax cut represents the conclusion of the statutory process laid out in a 2002 state law to lower the income tax rate to 5 percent based on certain state revenue milestones, and will return $88 million in Fiscal Year 2020 and approximately $185 million in Fiscal Year 2021 to taxpayers.

The Boston Herald
Saturday, December 14, 2019
Massachusetts income tax drops to 5% flat rate — 20 years after passage


It took only two decades — two decades! — but Massachusetts taxpayers will finally have the state income tax rate they once demanded.

The tax rate will drop from 5.05 percent to 5 percent on Jan. 1, fulfilling the will of voters who first approved the new rate through a 2000 ballot question, state officials said Friday. The change will mean the taxpayers will keep, and the state will forgo, a projected $88 million this fiscal year and another $185 million the year after....

The drop is part of a years-long, legislatively created process to more slowly phase in the decline from 2000, when voters decided to gradually knock the rate down from what was then 5.85 percent to 5 percent.

“It’s too little, too late — but better than nothing,” said Chip Ford, executive director of Citizens for Limited Taxation, which pushed the ballot question. Ford’s late partner, Barbara Anderson, was a driving force for that and other tax-reduction initiatives.

“It’s unfortunate that Barbara Anderson isn’t around to celebrate. It’s only taken 20 years,” Ford said....

After voters opted to slice the income tax rate in 2000, the first ticks downward occurred at the start of 2001 and 2002.

But amid a stormy financial picture, the Legislature stepped in, freezing the rate at 5.3 percent and passing a set of thresholds the state’s economy would need to meet each year for the rate to continue dipping toward 5 percent. The move meant the cuts would happen much more slowly than voters intended and only if the state’s economy was in good standing.

The complicated formula for triggering the tax cut included five steps. Among them: Revenue, adjusted for inflation, must have increased more than 2.5 percent from one fiscal year to the next.

The state has not hit the necessary benchmarks each year, so a tax cut has been no sure thing from one January to the next. The rate didn’t drop to 5.25 percent until 2012, and before declining again in January 2019, the last cut hadn’t come until 2016, when it dipped to 5.1 percent.

The state, however, has enjoyed a humming economy in recent years, and in fiscal years 2018 and 2019, the state ended its budget cycle with at least a $1 billion surplus.

The Boston Globe
Friday, December 13, 2019
Voters passed a tax cut. Lawmakers balked. Twenty years later, it’s finally here


The Baker Administration announced that sufficient economic growth in 2019 under the terms of a 2002 law will result in a tax cut for millions of Bay State taxpayers in 2020.  The cut would come from a reduction in the income tax rate and long-term capital gains tax from 5.05 percent to 5 percent effective January 1, 2020.  The administration said the cuts are estimated to result in an $88 million tax reduction in partial fiscal year 2020 and $185 million in full fiscal year 2021....

“It’s a shame that Barbara Anderson isn’t around to celebrate, after all the labor she put into keeping the promise and rolling back the ‘temporary’ income tax, including two statewide petition drives and the 2000 ballot campaign,” said Chip Ford, executive director of Citizens for Limited Taxation, which put the rollback question on the 2000 ballot.  “She died three years ago, and Chip Faulkner, CLT’s associate director who coordinated the petition drives, passed away this year.  But considering that almost two generations have passed since that false ‘promise’ was made and remained broken, there are many former-taxpaying souls who are no longer with us to celebrate as well.  There are a multitude of taxpayers today – almost two generations of them – for whom this will be the first time they’ll ever have paid a 5 percent income tax in their lifetime.”

Not everyone is celebrating.  “The income tax is one of the few revenue sources that asks high-income people to pay in-line with their larger bank rolls,” said Phineas Baxandall, Senior Analyst at the Massachusetts Budget and Policy Center.  “Repeated cuts to the income tax rate are a big reason that Massachusetts’ tax system is upside-down.  Those with higher incomes end up paying a smaller share of their income, on average, than moderate- and low-income taxpayers pay.”

Beacon Hill Roll Call
Week of December 9-13, 2019
Automatic Income Tax and Long-Term Capital Gains Cut on January 1
By Bob Katzen


 

Massachusetts Gov. Paul Cellucci thanks supporters of ballot Question 4 during a Republican Party election night gathering in Woburn, Mass., Tuesday evening, Nov. 7, 2000. Applauding, at right, is Barbara Anderson from the group Citizens for Limited Taxation (on the left is CLT's Chip Faulkner). Question 4 would cut the state income tax rate from 5.85 percent to 5 percent over three years. (AP Photo/Charles Krupa)  NOTE Front Row:  Faulkner, Cellucci, and Anderson are all now deceased.

It all depends on your definition of “temporary” and “emergency.”

The good news is, the “temporary” state income tax increase of 1989, which we were promised would be gone after 18 months, is now finally going to be rescinded, a mere 20 years after the voters repealed it in a referendum landslide that the hacks at the State House have been ignoring ever since.

And remember, that referendum in 2000 was only passed after a decade of lying and stalling by the hackerama about how the state couldn’t “afford” to keep its promises.

So this wasn’t a 20-year lie, it was 30 years of deceit.

The referendum to stop the thievery was pushed through by then-Gov. Paul Cellucci, who died in 2013, and Barbara Anderson of Citizens for Limited Taxation (CLT). She died in 2016.

Consider the other side, the Democrats who fought to keep the con going. They include a long list of crooked House speakers like Good Time Charlie Flaherty, convicted of income-tax evasion, Felon Finneran, convicted of obstruction of justice, Sal DiMasi, convicted of extortion, and Bob DeLeo, named as an unindicted co-conspirator in yet another scandal.

When you consider the ongoing crime wave on Beacon Hill, it’s remarkable it only took taxpayers 30 years to get Stanley Rosenberg et al. to keep their promises....

Now the hacks are chuckling that this final income-tax cut, from 5.05 back to 5%, “only” means a savings of $39 on an income of $100,000 for the final six months of fiscal year 2020. What’s so funny about that — think how much extra dough everyone would have had if they’d kept their original promise to cut the rate from 5.95 to 5% when they said they would … in 1991.

Chip Ford of CLT sent out a link to some of the old stories and press releases from the referendum on Question 4 in 2000. The taxpayers’ slogan that year was, “Yes on 4, Before They Come Back for More.”

The Boston Herald
Saturday, December 14, 2019
Siphoning money from the people is taxing work for state’s payroll patriots
Charlie Baker’s TCI just another sham to tax Massachusetts residents


Chip Ford's CLT Commentary

Victory at last, and how sweet it is.  It's sad that Barbara and Chip Faulkner aren't still with us to partake of our success.  Without them this would never have happened, would never have even been possible.  That it took so long after all our hard work together to accomplish this is simply disgusting, but that it has finally occurred is a reminder of how much they both did, and gave, for the taxpayers of Massachusetts and why we must keep battling on for, as I promised Barbara before she left us, "as long as humanly possible."

So many others who were part of this long slog to success are also no longer with us.  I was reminded just yesterday that Patricia "Pat" Wornock passed away on December 16, 2006.  Pat was on the CLT board of directors way back when the organization first launched Proposition 2½.  A fellow Marbleheader along with Barbara and me, she also served as the chairwoman of the town's Republican Committee and was a Republican State Committeewoman.  Pat, a very close friend of Barbara's and later mine, was a long-time integral gear in the mechanism of CLT who always gave our causes 110% of her attention, time, and energy.  Pat, I learned, was born in Louisville, Kentucky.

There are so many above-and-beyond-the-call key activists and supporters I could name that made this much-belated success possible who have passed on.  Twenty years is a long time to wait around for something that should have happened but didn't until now, but I'm confident they're all looking down from above and cheering, joining with us in our celebration this day.

Congratulations taxpayers.  After two statewide petition drives and a statewide ballot campaign waging our Twenty-Plus-Year War against Beacon Hill perfidy, at long last all of us who together make up CLT are victorious!

The biggest lesson I've learned from this decades-long ordeal is:  Most politicians will say anything necessary to get what they want.  Never trust a politician making promises.  If their lips are moving they're probably lying.

Winston Churchill best summed up our long, arduous road to eventual victory:

“Never give in — never, never, never, never, in nothing great or small, large or petty, never give in except to convictions of honor and good sense.”

Thank you one and all for helping to make this day possible for every Massachusetts taxpayer.  It sure has been a long time coming.

Chip Ford
Executive Director


 

The Boston Herald
Saturday, December 14, 2019

Massachusetts income tax drops to 5% flat rate — 20 years after passage
Charlie Baker administration implements rate on Jan. 1
By Mary Markos

After two decades of waiting, Massachusetts residents are finally getting the flat 5 percent income tax rate they voted for — but some advocates who pushed for the reduction didn’t live to see their work come to fruition.

“There are a lot of taxpayers who worked on that campaign who never saw the income tax reach 5 percent, as the voters mandated 20 years ago,” Director of the Citizens for Limited Taxation Chip Ford said. “Finally, it’s going to go back to 5 percent as promised. I’d say too little, too late, but that’s what you get from state government.”

The individual income tax rate will be reduced from 5.05 percent to 5 percent effective Jan. 1, the Baker Administration announced Friday. Voters approved a slash in the tax rate from 5.9 percent to 5 percent in 2000, but the Legislature decided to reduce the rate gradually based on certain economic triggers.

Ford and Barbara Anderson, a longtime anti-tax activist, cultivated an effort to get the question on the ballot through their nonprofit about 30 years ago. He lamented that Anderson, his partner of 20 years who died of leukemia in 2016, and many others involved in the advocacy work didn’t live to see the fruits of their labor.

This upcoming tax cut represents the conclusion of the statutory process laid out in a 2002 state law to lower the income tax rate to 5 percent based on certain state revenue milestones, and will return $88 million in Fiscal Year 2020 and approximately $185 million in Fiscal Year 2021 to taxpayers.

“It’s obviously way overdue, but it should be celebrated any time in Massachusetts that the taxpayers get to keep more of their hard-earned money,” MassFiscal Alliance Spokesman Paul Craney told the Herald. “A lot of people, especially around Jan. 1, are going to be feeling a pinch in their wallet and checking account because of the holidays so the fact that taxpayers are able to keep more of their money, even if it may not be as much as they want, is a step in right direction.”

The type of income that will see the reduction includes wages, salary, and many other forms of income, including self-employment income; business, professional and farm income; S corporation distributions; and rental income from personal property. The rate also applies to several other income categories, including interest and dividends and most long-term capital gains.

“It took almost two decades, but the people’s voice has finally been heard,” Mary Connaughton, director of Government Transparency and Finance and Administration at the Pioneer Institute said.

Lawmakers on Beacon Hill are still considering various tax hikes and fees, however, despite the state collecting a $1 billion surplus after experiencing unprecedented revenue growth in the most recent fiscal year.

“If these politicians have their way, the cost of living and doing business in Massachusetts will increase year after year,” Craney said, “but for the time being on Jan. 1 when this goes into effect, it will be at last one chance for celebration. Voters finally have the relief they voted for in 2000.”


The Boston Globe
Friday, December 13, 2019

Voters passed a tax cut. Lawmakers balked. Twenty years later, it’s finally here
By Matt Stout

It took only two decades — two decades! — but Massachusetts taxpayers will finally have the state income tax rate they once demanded.

The tax rate will drop from 5.05 percent to 5 percent on Jan. 1, fulfilling the will of voters who first approved the new rate through a 2000 ballot question, state officials said Friday. The change will mean the taxpayers will keep, and the state will forgo, a projected $88 million this fiscal year and another $185 million the year after.

To the average taxpayer, the savings will probably be small. For example, someone who is single with no young children, rents their home, and has an income of $50,000 will keep an estimated $20 — the same amount when the income tax rate dipped this past January from 5.1 percent. Someone who is a head of household, a renter, and has two children under 12 on an income of $45,000 would save even less: $12.

Meanwhile, a married, home-owning couple with a $100,000 income and two young children stands to keep $39, while someone in the same situation but making $1 million would save $489, according to Governor Charlie Baker’s budget office.

The drop is part of a years-long, legislatively created process to more slowly phase in the decline from 2000, when voters decided to gradually knock the rate down from what was then 5.85 percent to 5 percent.

“It’s too little, too late — but better than nothing,” said Chip Ford, executive director of Citizens for Limited Taxation, which pushed the ballot question. Ford’s late partner, Barbara Anderson, was a driving force for that and other tax-reduction initiatives.

“It’s unfortunate that Barbara Anderson isn’t around to celebrate. It’s only taken 20 years,” Ford said.

The rate decrease, however, is not the only change in store. Thanks to the drop, taxpayers will again be allowed to claim charitable deductions on their state tax returns starting in January 2021. Voters had approved that deduction at the ballot box in 2000, too, but taxpayers were able to capitalize on it for only one tax year before the Legislature suspended it.

Jim Klocke of the Massachusetts Nonprofit Network said the change could provide a boost to individual charitable giving, which declined in 2018. And with that back in play, the state estimates it will cost it $64 million in revenue in fiscal year 2021, and roughly $300 million on a full-fiscal-year basis.

That means when both the deduction and the new 5 percent income rate are in effect for the full fiscal year 2022 — which runs between July 2021 and June 2022 — the state could forgo nearly $500 million in tax revenue.

“Starting in January, the income tax rate will be the lowest it has been in decades, allowing Massachusetts taxpayers to be able to keep more of their hard-earned money,” Baker said in a statement.

That, of course, also means less money the state has at its disposal to craft its annual budget, and some warned the compounding changes could put policymakers in a tightening bind.

With analysts forecasting slower revenue growth next year, the state also must find an additional $300 million each year through 2027 to put toward education, following a sweeping new school funding law. Lawmakers and advocates have also pushed the state to commit more funds toward the state’s aging public transit system — a call leaders in the House have said they’ll address through a new transportation financing bill in 2020.

“We’re now going to be stripping a half billion dollars from the Commonwealth’s budget at the same time we’re going to be making a long-deferred commitment to our education and transportation systems,” said Phineas Baxandall, a senior analyst for the left-leaning Massachusetts Budget and Policy Center. “It’s kind of difficult timing.”

But not all tax changes may be written in red ink. As sectors like the legal marijuana industry mature in Massachusetts, that could add to tax revenue, said Michael Goodman, executive director of the Public Policy Center at the University of Massachusetts Dartmouth.

Under Massachusetts law, customers can pay as much as a 20 percent tax on adult-use marijuana products, made up of a 6.25 percent state sales tax, a 10.75 percent state excise tax, and an optional 3 percent local tax. Medical marijuana purchases are not taxed.

Goodman also pointed to a potential surtax on income above $1 million, which supporters say could generate $2 billion in revenue should it pass muster with lawmakers and the courts before possibly going on the ballot in 2022.

After voters opted to slice the income tax rate in 2000, the first ticks downward occurred at the start of 2001 and 2002.

But amid a stormy financial picture, the Legislature stepped in, freezing the rate at 5.3 percent and passing a set of thresholds the state’s economy would need to meet each year for the rate to continue dipping toward 5 percent. The move meant the cuts would happen much more slowly than voters intended and only if the state’s economy was in good standing.

The complicated formula for triggering the tax cut included five steps. Among them: Revenue, adjusted for inflation, must have increased more than 2.5 percent from one fiscal year to the next.

The state has not hit the necessary benchmarks each year, so a tax cut has been no sure thing from one January to the next. The rate didn’t drop to 5.25 percent until 2012, and before declining again in January 2019, the last cut hadn’t come until 2016, when it dipped to 5.1 percent.

The state, however, has enjoyed a humming economy in recent years, and in fiscal years 2018 and 2019, the state ended its budget cycle with at least a $1 billion surplus.

Felicia Gans of the Globe staff contributed to this report.


Beacon Hill Roll Call
Week of December 9-13, 2019

Automatic Income Tax and Long-Term Capital Gains Cut on January 1
By Bob Katzen

The Baker Administration announced that sufficient economic growth in 2019 under the terms of a 2002 law will result in a tax cut for millions of Bay State taxpayers in 2020. The cut would come from a reduction in the income tax rate and long-term capital gains tax from 5.05 percent to 5 percent effective January 1, 2020. The administration said the cuts are estimated to result in an $88 million tax reduction in partial fiscal year 2020 and $185 million in full fiscal year 2021.

Under the same 2002 law, the state charitable deduction will be reinstated on January 1, 2021. The estimated loss of revenue from the charitable deduction is $64 million in partial fiscal year 2021 and approximately $300 million in full fiscal year 2022.

All these reductions were originally supposed to take place in 2003 under the terms of a voter-approved ballot question in 2000. Citizens for Limited Taxation spearheaded that ballot question which was approved 59 percent to 41 percent. But it has taken 20 years for the rates to go down to 5 percent and for the charitable deduction to be revived.

These tax cuts do not need the approval of the Legislature. They are part of a system devised by the Legislature when it approved a $1 billion-plus tax hike package in 2002. The package took away the charitable deduction completely, set the long-term capital gains tax at 5.3 percent and froze the income tax rate at 5.3 percent instead of allowing them to drop to 5 percent in January 2003 — a reduction that was approved by voters on the 2000 state ballot. The 2002 law also includes an automatic trigger that reduces both taxes by one-half of 1 percent each year, until it reaches 5 percent, if certain goals are met, including if revenue from the prior fiscal year grew at least 2.5 percent faster than the rate of inflation. This upcoming tax reduction to 5 percent represents the conclusion of the process laid out in the 2002 state law.

“Starting in January, the income tax rate will be the lowest it has been in decades, allowing Massachusetts taxpayers to be able to keep more of their hard-earned money,” said Gov. Charlie Baker. “Our administration is working to keep the commonwealth’s economy strong while maintaining fiscal discipline and now we are finally making happen what voters called for almost 20 years ago.”

“It’s a shame that Barbara Anderson isn’t around to celebrate, after all the labor she put into keeping the promise and rolling back the ‘temporary’ income tax, including two statewide petition drives and the 2000 ballot campaign,” said Chip Ford, executive director of Citizens for Limited Taxation, which put the rollback question on the 2000 ballot. “She died three years ago, and Chip Faulkner, CLT’s associate director who coordinated the petition drives, passed away this year. But considering that almost two generations have passed since that false ‘promise’ was made and remained broken, there are many former-taxpaying souls who are no longer with us to celebrate as well. There are a multitude of taxpayers today – almost two generations of them – for whom this will be the first time they’ll ever have paid a 5 percent income tax in their lifetime.”

Not everyone is celebrating. “The income tax is one of the few revenue sources that asks high-income people to pay in-line with their larger bank rolls,” said Phineas Baxandall, Senior Analyst at the Massachusetts Budget and Policy Center. “Repeated cuts to the income tax rate are a big reason that Massachusetts’ tax system is upside-down. Those with higher incomes end up paying a smaller share of their income, on average, than moderate- and low-income taxpayers pay.”

“It’s a day that should be celebrated that even in Massachusetts, occasionally the taxpayer can keep more of their hard-earned income before state leaders can dig any deeper into our checking accounts,” said Paul Diego Craney, spokesman for the Massachusetts Fiscal Alliance. “It’s long overdue but it goes to show you how hard it is to advocate for the taxpayer at the Statehouse. I don’t think our state leaders even know how to spell ‘tax cut.’”


The Boston Herald
Saturday, December 14, 2019

Siphoning money from the people is taxing work for state’s payroll patriots
Charlie Baker’s TCI just another sham to tax Massachusetts residents
By Howie Carr

 

Massachusetts Gov. Paul Cellucci thanks supporters of ballot Question 4 during a Republican Party election night gathering in Woburn, Mass., Tuesday evening, Nov. 7, 2000. Applauding, at right, is Barbara Anderson from the group Citizens for Limited Taxation (on the left is CLT's Chip Faulkner). Question 4 would cut the state income tax rate from 5.85 percent to 5 percent over three years. (AP Photo/Charles Krupa)  NOTE Front Row:  Faulkner, Cellucci, and Anderson are all now deceased.

It all depends on your definition of “temporary” and “emergency.”

The good news is, the “temporary” state income tax increase of 1989, which we were promised would be gone after 18 months, is now finally going to be rescinded, a mere 20 years after the voters repealed it in a referendum landslide that the hacks at the State House have been ignoring ever since.

And remember, that referendum in 2000 was only passed after a decade of lying and stalling by the hackerama about how the state couldn’t “afford” to keep its promises.

So this wasn’t a 20-year lie, it was 30 years of deceit.

The referendum to stop the thievery was pushed through by then-Gov. Paul Cellucci, who died in 2013, and Barbara Anderson of Citizens for Limited Taxation (CLT). She died in 2016.

Consider the other side, the Democrats who fought to keep the con going. They include a long list of crooked House speakers like Good Time Charlie Flaherty, convicted of income-tax evasion, Felon Finneran, convicted of obstruction of justice, Sal DiMasi, convicted of extortion, and Bob DeLeo, named as an unindicted co-conspirator in yet another scandal.

When you consider the ongoing crime wave on Beacon Hill, it’s remarkable it only took taxpayers 30 years to get Stanley Rosenberg et al. to keep their promises.

It could be worse, after all. In 1989, the same year the hacks rammed through the “emergency temporary” tax hike, the Turnpike tollbooths were supposed to come down, since the bonds that had been sold to build the interstate highway had finally been paid off.

Perhaps you’ve noticed there was a slight change in plans. Instead of eliminating the tolls, they’ve, what, doubled them?

Now the hacks are chuckling that this final income-tax cut, from 5.05 back to 5%, “only” means a savings of $39 on an income of $100,000 for the final six months of fiscal year 2020. What’s so funny about that — think how much extra dough everyone would have had if they’d kept their original promise to cut the rate from 5.95 to 5% when they said they would … in 1991.

Chip Ford of CLT sent out a link to some of the old stories and press releases from the referendum on Question 4 in 2000. The taxpayers’ slogan that year was, “Yes on 4, Before They Come Back for More.”

Talk about prescient. Here’s a very partial list of the depredations inflicted by the non-working classes since Question 4: doubling the marijuana and deeds taxes, 75% tax on vaping products, 25% increase in sales tax, imposing sales tax on the excise tax on alcohol (repealed by the voters), an automatic annual gas tax increase (also repealed by popular demand), and coming soon, another shot at a graduated income tax.

Another old CLT slogan: One tax is too many, and a thousand are not enough.

And sure enough, just as the needle that’s been delivering their fix these last 30 years is finally yanked out of their junkie veins, the hacks are queuing up for another hit.

This week they’re touting yet another gas tax — a second gas tax, on top of the 44.9 cents (state and federal) the leeches are already grabbing on every gallon.

They call this latest con the Transportation & Climate Initiative (TCI) but it’s really a TAX — a regional scam to impose a “fee” on carbon emissions from gasoline and diesel. By not calling it a tax, the hacks, led by the shameless RINO governor Tall Deval, think they can push this unconstitutional robbery through without benefit of approval by either the Legislature or the electorate.

The payroll patriots are calculating that the state’s corrupt judges will back them up — because it’s nothing more than the next multi-billion-dollar heist to protect the hacks’ phony-baloney jobs and pensions.

This is the biggest grift being run against working people since that emergency temporary income tax hike of 1989, which was only going to be needed for 18 months, er, 30 years.

National Panhandling Radio (NPR) is parroting the party line, describing this second gas tax as a “regional effort to drive down emissions.”

Correction: It’s a regional effort to drive down the income of people who work, and divert billions more into the pockets of those who don’t.

So the hacks and the climate cultists are scheming this weekend to make this latest heist look like a rescue effort for polar bears, but it’s just another con. Read up on the scam at massfiscal.org and then call your local legislators before Tuesday.

This attempted theft is a real emergency, because this time the hacks aren’t even pretending it’s temporary.

Check out Howie’s latest podcasts at howiecarrshow.com

 

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    (781) 639-9709

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