Massachusetts Taxpayers Foundation president Eileen McAnneny said the state’s large rainy day fund, combined with soaring tax revenues and federal revenues make this an “appropriate time to provide the people of Massachusetts with much needed tax relief, particularly against the backdrop of inflation.” McAnneny said remote work has made it easier for workers to relocate, so it is more vital that Massachusetts has a tax climate suitable to attracting and retaining talent. She said the estate tax and short-terms capital gains tax are some of the state’s more onerous tax provisions.