| The province has the second-highest income tax rate on corporations and small businesses and the highest surtaxes on high-income earners. |
| At 3 percent, the state will contribute a dollar-for-dollar match to the town fund and lesser amounts of money for 1 percent and 2 percent surtaxes. |
| Under the ISRA proposal, a combination of sales and property surtaxes would be applied on a pro rata basis based on the home ZIP Codes of violent offenders. |
