id	sid	tid	token	lemma	pos
commonwealth-270	1	1	book	book	NOUN
commonwealth-270	1	2	1.indb	1.indb	NUM
commonwealth-270	1	3	commonwealth	commonwealth	PROPN
commonwealth-270	1	4	forum	forum	PROPN
commonwealth-270	1	5	:	:	PUNCT
commonwealth-270	1	6	should	should	AUX
commonwealth-270	1	7	pennsylvania	pennsylvania	PROPN
commonwealth-270	1	8	tax	tax	PROPN
commonwealth-270	1	9	retirement	retirement	NOUN
commonwealth-270	1	10	income	income	NOUN
commonwealth-270	1	11	?	?	PUNCT
commonwealth-270	2	1	yes	yes	INTJ
commonwealth-270	2	2	pennsylvania	pennsylvania	PROPN
commonwealth-270	2	3	is	be	AUX
commonwealth-270	2	4	facing	face	VERB
commonwealth-270	2	5	a	a	DET
commonwealth-270	2	6	structural	structural	ADJ
commonwealth-270	2	7	budget	budget	NOUN
commonwealth-270	2	8	deficit	deficit	NOUN
commonwealth-270	2	9	that	that	PRON
commonwealth-270	2	10	will	will	AUX
commonwealth-270	2	11	be	be	AUX
commonwealth-270	2	12	exacerbated	exacerbate	VERB
commonwealth-270	2	13	by	by	ADP
commonwealth-270	2	14	an	an	DET
commonwealth-270	2	15	aging	age	VERB
commonwealth-270	2	16	population	population	NOUN
commonwealth-270	2	17	.	.	PUNCT
commonwealth-270	3	1	the	the	DET
commonwealth-270	3	2	commonwealth	commonwealth	NOUN
commonwealth-270	3	3	is	be	AUX
commonwealth-270	3	4	among	among	ADP
commonwealth-270	3	5	the	the	DET
commonwealth-270	3	6	oldest	old	ADJ
commonwealth-270	3	7	states	state	NOUN
commonwealth-270	3	8	in	in	ADP
commonwealth-270	3	9	the	the	DET
commonwealth-270	3	10	country	country	NOUN
commonwealth-270	3	11	and	and	CCONJ
commonwealth-270	3	12	faces	face	VERB
commonwealth-270	3	13	a	a	DET
commonwealth-270	3	14	66.4	66.4	NUM
commonwealth-270	3	15	percent	percent	NOUN
commonwealth-270	3	16	increase	increase	NOUN
commonwealth-270	3	17	in	in	ADP
commonwealth-270	3	18	residents	resident	NOUN
commonwealth-270	3	19	age	age	NOUN
commonwealth-270	3	20	sixty	sixty	NUM
commonwealth-270	3	21	-	-	PUNCT
commonwealth-270	3	22	five	five	NUM
commonwealth-270	3	23	and	and	CCONJ
commonwealth-270	3	24	over	over	ADV
commonwealth-270	3	25	between	between	ADP
commonwealth-270	3	26	2010	2010	NUM
commonwealth-270	3	27	and	and	CCONJ
commonwealth-270	3	28	2040	2040	NUM
commonwealth-270	3	29	.	.	PUNCT
commonwealth-270	4	1	more	more	ADJ
commonwealth-270	4	2	retirees	retiree	NOUN
commonwealth-270	4	3	equals	equal	VERB
commonwealth-270	4	4	less	less	ADJ
commonwealth-270	4	5	income	income	NOUN
commonwealth-270	4	6	tax	tax	NOUN
commonwealth-270	4	7	revenue	revenue	NOUN
commonwealth-270	4	8	and	and	CCONJ
commonwealth-270	4	9	more	more	ADJ
commonwealth-270	4	10	fiscal	fiscal	ADJ
commonwealth-270	4	11	stress	stress	NOUN
commonwealth-270	4	12	on	on	ADP
commonwealth-270	4	13	the	the	DET
commonwealth-270	4	14	state	state	NOUN
commonwealth-270	4	15	through	through	ADP
commonwealth-270	4	16	expenditures	expenditure	NOUN
commonwealth-270	4	17	on	on	ADP
commonwealth-270	4	18	programs	program	NOUN
commonwealth-270	4	19	that	that	PRON
commonwealth-270	4	20	assist	assist	VERB
commonwealth-270	4	21	the	the	DET
commonwealth-270	4	22	elderly	elderly	ADJ
commonwealth-270	4	23	.	.	PUNCT
commonwealth-270	5	1	the	the	DET
commonwealth-270	5	2	time	time	NOUN
commonwealth-270	5	3	has	have	AUX
commonwealth-270	5	4	come	come	VERB
commonwealth-270	5	5	to	to	PART
commonwealth-270	5	6	rethink	rethink	VERB
commonwealth-270	5	7	our	our	PRON
commonwealth-270	5	8	taxation	taxation	NOUN
commonwealth-270	5	9	scheme	scheme	NOUN
commonwealth-270	5	10	.	.	PUNCT
commonwealth-270	6	1	pennsylvania	pennsylvania	PROPN
commonwealth-270	6	2	is	be	AUX
commonwealth-270	6	3	one	one	NUM
commonwealth-270	6	4	of	of	ADP
commonwealth-270	6	5	only	only	ADV
commonwealth-270	6	6	a	a	DET
commonwealth-270	6	7	handful	handful	NOUN
commonwealth-270	6	8	of	of	ADP
commonwealth-270	6	9	states	state	NOUN
commonwealth-270	6	10	that	that	PRON
commonwealth-270	6	11	exempts	exempt	VERB
commonwealth-270	6	12	all	all	DET
commonwealth-270	6	13	retirement	retirement	NOUN
commonwealth-270	6	14	plan	plan	NOUN
commonwealth-270	6	15	income	income	NOUN
commonwealth-270	6	16	from	from	ADP
commonwealth-270	6	17	taxation	taxation	NOUN
commonwealth-270	6	18	.	.	PUNCT
commonwealth-270	7	1	this	this	DET
commonwealth-270	7	2	tax	tax	NOUN
commonwealth-270	7	3	expenditure	expenditure	NOUN
commonwealth-270	7	4	must	must	AUX
commonwealth-270	7	5	be	be	AUX
commonwealth-270	7	6	revised	revise	VERB
commonwealth-270	7	7	to	to	PART
commonwealth-270	7	8	promote	promote	VERB
commonwealth-270	7	9	the	the	DET
commonwealth-270	7	10	longterm	longterm	ADJ
commonwealth-270	7	11	fiscal	fiscal	ADJ
commonwealth-270	7	12	health	health	NOUN
commonwealth-270	7	13	of	of	ADP
commonwealth-270	7	14	the	the	DET
commonwealth-270	7	15	state	state	NOUN
commonwealth-270	7	16	.	.	PUNCT
commonwealth-270	8	1	retirees	retiree	NOUN
commonwealth-270	8	2	have	have	AUX
commonwealth-270	8	3	been	be	AUX
commonwealth-270	8	4	productive	productive	ADJ
commonwealth-270	8	5	members	member	NOUN
commonwealth-270	8	6	of	of	ADP
commonwealth-270	8	7	society	society	NOUN
commonwealth-270	8	8	for	for	ADP
commonwealth-270	8	9	decades	decade	NOUN
commonwealth-270	8	10	and	and	CCONJ
commonwealth-270	8	11	deserve	deserve	VERB
commonwealth-270	8	12	recognition	recognition	NOUN
commonwealth-270	8	13	for	for	ADP
commonwealth-270	8	14	their	their	PRON
commonwealth-270	8	15	achievements	achievement	NOUN
commonwealth-270	8	16	.	.	PUNCT
commonwealth-270	9	1	however	however	ADV
commonwealth-270	9	2	,	,	PUNCT
commonwealth-270	9	3	exempting	exempt	VERB
commonwealth-270	9	4	public	public	ADJ
commonwealth-270	9	5	and	and	CCONJ
commonwealth-270	9	6	private	private	ADJ
commonwealth-270	9	7	pension	pension	NOUN
commonwealth-270	9	8	and	and	CCONJ
commonwealth-270	9	9	retirement	retirement	NOUN
commonwealth-270	9	10	income	income	NOUN
commonwealth-270	9	11	is	be	AUX
commonwealth-270	9	12	based	base	VERB
commonwealth-270	9	13	on	on	ADP
commonwealth-270	9	14	an	an	DET
commonwealth-270	9	15	antiquated	antiquated	ADJ
commonwealth-270	9	16	notion	notion	NOUN
commonwealth-270	9	17	that	that	SCONJ
commonwealth-270	9	18	retirees	retiree	NOUN
commonwealth-270	9	19	can	can	AUX
commonwealth-270	9	20	not	not	PART
commonwealth-270	9	21	afford	afford	VERB
commonwealth-270	9	22	to	to	PART
commonwealth-270	9	23	be	be	AUX
commonwealth-270	9	24	taxed	tax	VERB
commonwealth-270	9	25	,	,	PUNCT
commonwealth-270	9	26	since	since	SCONJ
commonwealth-270	9	27	they	they	PRON
commonwealth-270	9	28	are	be	AUX
commonwealth-270	9	29	no	no	ADV
commonwealth-270	9	30	longer	long	ADV
commonwealth-270	9	31	working	work	VERB
commonwealth-270	9	32	.	.	PUNCT
commonwealth-270	10	1	the	the	DET
commonwealth-270	10	2	facts	fact	NOUN
commonwealth-270	10	3	do	do	AUX
commonwealth-270	10	4	not	not	PART
commonwealth-270	10	5	support	support	VERB
commonwealth-270	10	6	this	this	DET
commonwealth-270	10	7	case	case	NOUN
commonwealth-270	10	8	.	.	PUNCT
commonwealth-270	11	1	the	the	DET
commonwealth-270	11	2	financial	financial	ADJ
commonwealth-270	11	3	status	status	NOUN
commonwealth-270	11	4	of	of	ADP
commonwealth-270	11	5	older	old	ADJ
commonwealth-270	11	6	people	people	NOUN
commonwealth-270	11	7	has	have	AUX
commonwealth-270	11	8	gotten	get	VERB
commonwealth-270	11	9	better	well	ADJ
commonwealth-270	11	10	over	over	ADP
commonwealth-270	11	11	recent	recent	ADJ
commonwealth-270	11	12	decades	decade	NOUN
commonwealth-270	11	13	.	.	PUNCT
commonwealth-270	12	1	adjusting	adjust	VERB
commonwealth-270	12	2	for	for	ADP
commonwealth-270	12	3	inflation	inflation	NOUN
commonwealth-270	12	4	,	,	PUNCT
commonwealth-270	12	5	the	the	DET
commonwealth-270	12	6	median	median	ADJ
commonwealth-270	12	7	income	income	NOUN
commonwealth-270	12	8	of	of	ADP
commonwealth-270	12	9	married	married	ADJ
commonwealth-270	12	10	couples	couple	NOUN
commonwealth-270	12	11	sixty	sixty	NUM
commonwealth-270	12	12	-	-	PUNCT
commonwealth-270	12	13	five	five	NUM
commonwealth-270	12	14	and	and	CCONJ
commonwealth-270	12	15	older	old	ADJ
commonwealth-270	12	16	has	have	AUX
commonwealth-270	12	17	increased	increase	VERB
commonwealth-270	12	18	129	129	NUM
commonwealth-270	12	19	percent	percent	NOUN
commonwealth-270	12	20	since	since	SCONJ
commonwealth-270	12	21	1962	1962	NUM
commonwealth-270	12	22	and	and	CCONJ
commonwealth-270	12	23	114	114	NUM
commonwealth-270	12	24	percent	percent	NOUN
commonwealth-270	12	25	for	for	ADP
commonwealth-270	12	26	non	non	ADJ
commonwealth-270	12	27	-	-	ADJ
commonwealth-270	12	28	married	married	ADJ
commonwealth-270	12	29	individuals	individual	NOUN
commonwealth-270	12	30	in	in	ADP
commonwealth-270	12	31	this	this	DET
commonwealth-270	12	32	age	age	NOUN
commonwealth-270	12	33	group	group	NOUN
commonwealth-270	12	34	.	.	PUNCT
commonwealth-270	13	1	almost	almost	ADV
commonwealth-270	13	2	20	20	NUM
commonwealth-270	13	3	percent	percent	NOUN
commonwealth-270	13	4	have	have	VERB
commonwealth-270	13	5	incomes	income	NOUN
commonwealth-270	13	6	above	above	ADP
commonwealth-270	13	7	$	$	SYM
commonwealth-270	13	8	75,000	75,000	NUM
commonwealth-270	13	9	.	.	PUNCT
commonwealth-270	14	1	the	the	DET
commonwealth-270	14	2	major	major	ADJ
commonwealth-270	14	3	concern	concern	NOUN
commonwealth-270	14	4	about	about	ADP
commonwealth-270	14	5	increasing	increase	VERB
commonwealth-270	14	6	taxes	taxis	NOUN
commonwealth-270	14	7	on	on	ADP
commonwealth-270	14	8	retirement	retirement	NOUN
commonwealth-270	14	9	is	be	AUX
commonwealth-270	14	10	how	how	SCONJ
commonwealth-270	14	11	it	it	PRON
commonwealth-270	14	12	would	would	AUX
commonwealth-270	14	13	affect	affect	VERB
commonwealth-270	14	14	the	the	DET
commonwealth-270	14	15	poor	poor	ADJ
commonwealth-270	14	16	.	.	PUNCT
commonwealth-270	15	1	in	in	ADP
commonwealth-270	15	2	pennsylvania	pennsylvania	PROPN
commonwealth-270	15	3	,	,	PUNCT
commonwealth-270	15	4	8.1	8.1	NUM
commonwealth-270	15	5	percent	percent	NOUN
commonwealth-270	15	6	of	of	ADP
commonwealth-270	15	7	those	those	DET
commonwealth-270	15	8	sixty	sixty	NUM
commonwealth-270	15	9	-	-	PUNCT
commonwealth-270	15	10	five	five	NUM
commonwealth-270	15	11	and	and	CCONJ
commonwealth-270	15	12	older	old	ADJ
commonwealth-270	15	13	live	live	VERB
commonwealth-270	15	14	in	in	ADP
commonwealth-270	15	15	poverty	poverty	NOUN
commonwealth-270	15	16	.	.	PUNCT
commonwealth-270	16	1	however	however	ADV
commonwealth-270	16	2	,	,	PUNCT
commonwealth-270	16	3	national	national	ADJ
commonwealth-270	16	4	statistics	statistic	NOUN
commonwealth-270	16	5	show	show	VERB
commonwealth-270	16	6	that	that	SCONJ
commonwealth-270	16	7	the	the	DET
commonwealth-270	16	8	poorest	poor	ADJ
commonwealth-270	16	9	quintile	quintile	NOUN
commonwealth-270	16	10	of	of	ADP
commonwealth-270	16	11	americans	americans	PROPN
commonwealth-270	16	12	only	only	ADV
commonwealth-270	16	13	relies	rely	VERB
commonwealth-270	16	14	on	on	ADP
commonwealth-270	16	15	pensions	pension	NOUN
commonwealth-270	16	16	or	or	CCONJ
commonwealth-270	16	17	retirement	retirement	NOUN
commonwealth-270	16	18	plans	plan	NOUN
commonwealth-270	16	19	for	for	ADP
commonwealth-270	16	20	3	3	NUM
commonwealth-270	16	21	percent	percent	NOUN
commonwealth-270	16	22	of	of	ADP
commonwealth-270	16	23	their	their	PRON
commonwealth-270	16	24	income	income	NOUN
commonwealth-270	16	25	.	.	PUNCT
commonwealth-270	17	1	more	more	ADJ
commonwealth-270	17	2	than	than	ADP
commonwealth-270	17	3	80	80	NUM
commonwealth-270	17	4	percent	percent	NOUN
commonwealth-270	17	5	of	of	ADP
commonwealth-270	17	6	their	their	PRON
commonwealth-270	17	7	money	money	NOUN
commonwealth-270	17	8	comes	come	VERB
commonwealth-270	17	9	from	from	ADP
commonwealth-270	17	10	social	social	ADJ
commonwealth-270	17	11	security	security	NOUN
commonwealth-270	17	12	.	.	PUNCT
commonwealth-270	18	1	let	let	VERB
commonwealth-270	18	2	’s	’s	NOUN
commonwealth-270	18	3	keep	keep	VERB
commonwealth-270	18	4	the	the	DET
commonwealth-270	18	5	social	social	ADJ
commonwealth-270	18	6	security	security	NOUN
commonwealth-270	18	7	income	income	NOUN
commonwealth-270	18	8	exemption	exemption	NOUN
commonwealth-270	18	9	but	but	CCONJ
commonwealth-270	18	10	start	start	VERB
commonwealth-270	18	11	to	to	ADP
commonwealth-270	18	12	tax	tax	NOUN
commonwealth-270	18	13	pensions	pension	NOUN
commonwealth-270	18	14	and	and	CCONJ
commonwealth-270	18	15	retirement	retirement	NOUN
commonwealth-270	18	16	plans	plan	NOUN
commonwealth-270	18	17	like	like	ADP
commonwealth-270	18	18	401(k	401(k	NOUN
commonwealth-270	18	19	)	)	PUNCT
commonwealth-270	18	20	plans	plan	NOUN
commonwealth-270	18	21	.	.	PUNCT
commonwealth-270	19	1	pennsylvania	pennsylvania	PROPN
commonwealth-270	19	2	will	will	AUX
commonwealth-270	19	3	capture	capture	VERB
commonwealth-270	19	4	more	more	ADJ
commonwealth-270	19	5	revenue	revenue	NOUN
commonwealth-270	19	6	,	,	PUNCT
commonwealth-270	19	7	while	while	SCONJ
commonwealth-270	19	8	protecting	protect	VERB
commonwealth-270	19	9	its	its	PRON
commonwealth-270	19	10	most	most	ADV
commonwealth-270	19	11	vulnerable	vulnerable	ADJ
commonwealth-270	19	12	elderly	elderly	ADJ
commonwealth-270	19	13	.	.	PUNCT
commonwealth-270	20	1	it	it	PRON
commonwealth-270	20	2	will	will	AUX
commonwealth-270	20	3	also	also	ADV
commonwealth-270	20	4	prevent	prevent	VERB
commonwealth-270	20	5	a	a	DET
commonwealth-270	20	6	generational	generational	ADJ
commonwealth-270	20	7	shift	shift	NOUN
commonwealth-270	20	8	of	of	ADP
commonwealth-270	20	9	taxes	taxis	NOUN
commonwealth-270	20	10	onto	onto	ADP
commonwealth-270	20	11	younger	young	ADJ
commonwealth-270	20	12	people	people	NOUN
commonwealth-270	20	13	who	who	PRON
commonwealth-270	20	14	are	be	AUX
commonwealth-270	20	15	trying	try	VERB
commonwealth-270	20	16	to	to	PART
commonwealth-270	20	17	raise	raise	VERB
commonwealth-270	20	18	families	family	NOUN
commonwealth-270	20	19	and	and	CCONJ
commonwealth-270	20	20	buy	buy	VERB
commonwealth-270	20	21	homes	home	NOUN
commonwealth-270	20	22	.	.	PUNCT
commonwealth-270	21	1	no	no	DET
commonwealth-270	21	2	pennsylvanians	pennsylvanian	NOUN
commonwealth-270	21	3	pay	pay	VERB
commonwealth-270	21	4	income	income	NOUN
commonwealth-270	21	5	tax	tax	NOUN
commonwealth-270	21	6	,	,	PUNCT
commonwealth-270	21	7	sales	sale	NOUN
commonwealth-270	21	8	tax	tax	NOUN
commonwealth-270	21	9	,	,	PUNCT
commonwealth-270	21	10	property	property	NOUN
commonwealth-270	21	11	tax	tax	NOUN
commonwealth-270	21	12	,	,	PUNCT
commonwealth-270	21	13	local	local	ADJ
commonwealth-270	21	14	wage	wage	NOUN
commonwealth-270	21	15	taxes	taxis	NOUN
commonwealth-270	21	16	,	,	PUNCT
commonwealth-270	21	17	and	and	CCONJ
commonwealth-270	21	18	a	a	DET
commonwealth-270	21	19	host	host	NOUN
commonwealth-270	21	20	of	of	ADP
commonwealth-270	21	21	other	other	ADJ
commonwealth-270	21	22	taxes	taxis	NOUN
commonwealth-270	21	23	on	on	ADP
commonwealth-270	21	24	top	top	NOUN
commonwealth-270	21	25	of	of	ADP
commonwealth-270	21	26	the	the	DET
commonwealth-270	21	27	federal	federal	ADJ
commonwealth-270	21	28	income	income	NOUN
commonwealth-270	21	29	tax	tax	NOUN
commonwealth-270	21	30	.	.	PUNCT
commonwealth-270	22	1	they	they	PRON
commonwealth-270	22	2	do	do	AUX
commonwealth-270	22	3	not	not	PART
commonwealth-270	22	4	need	need	VERB
commonwealth-270	22	5	to	to	PART
commonwealth-270	22	6	pay	pay	VERB
commonwealth-270	22	7	more	more	ADJ
commonwealth-270	22	8	taxes	taxis	NOUN
commonwealth-270	22	9	when	when	SCONJ
commonwealth-270	22	10	they	they	PRON
commonwealth-270	22	11	are	be	AUX
commonwealth-270	22	12	finally	finally	ADV
commonwealth-270	22	13	able	able	ADJ
commonwealth-270	22	14	to	to	PART
commonwealth-270	22	15	retire	retire	VERB
commonwealth-270	22	16	and	and	CCONJ
commonwealth-270	22	17	have	have	VERB
commonwealth-270	22	18	to	to	PART
commonwealth-270	22	19	live	live	VERB
commonwealth-270	22	20	on	on	ADP
commonwealth-270	22	21	a	a	DET
commonwealth-270	22	22	fixed	fixed	ADJ
commonwealth-270	22	23	income	income	NOUN
commonwealth-270	22	24	.	.	PUNCT
commonwealth-270	23	1	furthermore	furthermore	ADV
commonwealth-270	23	2	,	,	PUNCT
commonwealth-270	23	3	implementing	implement	VERB
commonwealth-270	23	4	a	a	DET
commonwealth-270	23	5	tax	tax	NOUN
commonwealth-270	23	6	on	on	ADP
commonwealth-270	23	7	retirement	retirement	NOUN
commonwealth-270	23	8	income	income	NOUN
commonwealth-270	23	9	would	would	AUX
commonwealth-270	23	10	be	be	AUX
commonwealth-270	23	11	an	an	DET
commonwealth-270	23	12	administrative	administrative	ADJ
commonwealth-270	23	13	nightmare	nightmare	NOUN
commonwealth-270	23	14	.	.	PUNCT
commonwealth-270	24	1	unlike	unlike	ADP
commonwealth-270	24	2	the	the	DET
commonwealth-270	24	3	federal	federal	ADJ
commonwealth-270	24	4	system	system	NOUN
commonwealth-270	24	5	,	,	PUNCT
commonwealth-270	24	6	pennsylvania	pennsylvania	PROPN
commonwealth-270	24	7	does	do	AUX
commonwealth-270	24	8	not	not	PART
commonwealth-270	24	9	allow	allow	VERB
commonwealth-270	24	10	the	the	DET
commonwealth-270	24	11	exemption	exemption	NOUN
commonwealth-270	24	12	of	of	ADP
commonwealth-270	24	13	retirement	retirement	NOUN
commonwealth-270	24	14	contributions	contribution	NOUN
commonwealth-270	24	15	when	when	SCONJ
commonwealth-270	24	16	paying	pay	VERB
commonwealth-270	24	17	the	the	DET
commonwealth-270	24	18	flat	flat	ADJ
commonwealth-270	24	19	3.07	3.07	NUM
commonwealth-270	24	20	percent	percent	NOUN
commonwealth-270	24	21	income	income	NOUN
commonwealth-270	24	22	tax	tax	NOUN
commonwealth-270	24	23	to	to	ADP
commonwealth-270	24	24	the	the	DET
commonwealth-270	24	25	state	state	NOUN
commonwealth-270	24	26	.	.	PUNCT
commonwealth-270	25	1	taxing	tax	VERB
commonwealth-270	25	2	retirement	retirement	NOUN
commonwealth-270	25	3	income	income	NOUN
commonwealth-270	25	4	would	would	AUX
commonwealth-270	25	5	then	then	ADV
commonwealth-270	25	6	be	be	AUX
commonwealth-270	25	7	a	a	DET
commonwealth-270	25	8	form	form	NOUN
commonwealth-270	25	9	of	of	ADP
commonwealth-270	25	10	double	double	ADJ
commonwealth-270	25	11	taxation	taxation	NOUN
commonwealth-270	25	12	.	.	PUNCT
commonwealth-270	26	1	retirees	retiree	NOUN
commonwealth-270	26	2	would	would	AUX
commonwealth-270	26	3	be	be	AUX
commonwealth-270	26	4	forced	force	VERB
commonwealth-270	26	5	to	to	PART
commonwealth-270	26	6	pay	pay	VERB
commonwealth-270	26	7	taxes	taxis	NOUN
commonwealth-270	26	8	twice	twice	ADV
commonwealth-270	26	9	:	:	PUNCT
commonwealth-270	26	10	once	once	ADV
commonwealth-270	26	11	when	when	SCONJ
commonwealth-270	26	12	the	the	DET
commonwealth-270	26	13	money	money	NOUN
commonwealth-270	26	14	is	be	AUX
commonwealth-270	26	15	put	put	VERB
commonwealth-270	26	16	into	into	ADP
commonwealth-270	26	17	retirement	retirement	NOUN
commonwealth-270	26	18	savings	saving	NOUN
commonwealth-270	26	19	,	,	PUNCT
commonwealth-270	26	20	and	and	CCONJ
commonwealth-270	26	21	again	again	ADV
commonwealth-270	26	22	when	when	SCONJ
commonwealth-270	26	23	it	it	PRON
commonwealth-270	26	24	is	be	AUX
commonwealth-270	26	25	withdrawn	withdraw	VERB
commonwealth-270	26	26	.	.	PUNCT
commonwealth-270	27	1	in	in	ADP
commonwealth-270	27	2	addition	addition	NOUN
commonwealth-270	27	3	,	,	PUNCT
commonwealth-270	27	4	suddenly	suddenly	ADV
commonwealth-270	27	5	taxing	tax	VERB
commonwealth-270	27	6	retirement	retirement	NOUN
commonwealth-270	27	7	income	income	NOUN
commonwealth-270	27	8	would	would	AUX
commonwealth-270	27	9	be	be	AUX
commonwealth-270	27	10	an	an	DET
commonwealth-270	27	11	economic	economic	ADJ
commonwealth-270	27	12	shock	shock	NOUN
commonwealth-270	27	13	to	to	ADP
commonwealth-270	27	14	the	the	DET
commonwealth-270	27	15	state	state	NOUN
commonwealth-270	27	16	’s	’s	PART
commonwealth-270	27	17	senior	senior	ADJ
commonwealth-270	27	18	citizens	citizen	NOUN
commonwealth-270	27	19	and	and	CCONJ
commonwealth-270	27	20	patently	patently	ADV
commonwealth-270	27	21	unfair	unfair	ADJ
commonwealth-270	27	22	.	.	PUNCT
commonwealth-270	28	1	out	out	ADP
commonwealth-270	28	2	of	of	ADP
commonwealth-270	28	3	the	the	DET
commonwealth-270	28	4	blue	blue	NOUN
commonwealth-270	28	5	,	,	PUNCT
commonwealth-270	28	6	they	they	PRON
commonwealth-270	28	7	would	would	AUX
commonwealth-270	28	8	have	have	VERB
commonwealth-270	28	9	3.07	3.07	NUM
commonwealth-270	28	10	percent	percent	NOUN
commonwealth-270	28	11	less	less	ADJ
commonwealth-270	28	12	in	in	ADP
commonwealth-270	28	13	their	their	PRON
commonwealth-270	28	14	bank	bank	NOUN
commonwealth-270	28	15	accounts	account	NOUN
commonwealth-270	28	16	,	,	PUNCT
commonwealth-270	28	17	with	with	ADP
commonwealth-270	28	18	little	little	ADJ
commonwealth-270	28	19	to	to	PART
commonwealth-270	28	20	no	no	DET
commonwealth-270	28	21	recourse	recourse	NOUN
commonwealth-270	28	22	to	to	PART
commonwealth-270	28	23	increase	increase	VERB
commonwealth-270	28	24	their	their	PRON
commonwealth-270	28	25	earnings	earning	NOUN
commonwealth-270	28	26	as	as	SCONJ
commonwealth-270	28	27	the	the	DET
commonwealth-270	28	28	cost	cost	NOUN
commonwealth-270	28	29	of	of	ADP
commonwealth-270	28	30	living	living	NOUN
commonwealth-270	28	31	rises	rise	NOUN
commonwealth-270	28	32	and	and	CCONJ
commonwealth-270	28	33	incomes	income	NOUN
commonwealth-270	28	34	decline	decline	VERB
commonwealth-270	28	35	.	.	PUNCT
commonwealth-270	29	1	those	those	PRON
commonwealth-270	29	2	who	who	PRON
commonwealth-270	29	3	support	support	VERB
commonwealth-270	29	4	taxing	tax	VERB
commonwealth-270	29	5	retirement	retirement	NOUN
commonwealth-270	29	6	income	income	NOUN
commonwealth-270	29	7	have	have	AUX
commonwealth-270	29	8	suggested	suggest	VERB
commonwealth-270	29	9	the	the	DET
commonwealth-270	29	10	implementation	implementation	NOUN
commonwealth-270	29	11	of	of	ADP
commonwealth-270	29	12	exemptions	exemption	NOUN
commonwealth-270	29	13	for	for	ADP
commonwealth-270	29	14	low	low	ADJ
commonwealth-270	29	15	-	-	PUNCT
commonwealth-270	29	16	income	income	NOUN
commonwealth-270	29	17	retirees	retiree	NOUN
commonwealth-270	29	18	in	in	ADP
commonwealth-270	29	19	order	order	NOUN
commonwealth-270	29	20	to	to	PART
commonwealth-270	29	21	make	make	VERB
commonwealth-270	29	22	the	the	DET
commonwealth-270	29	23	system	system	NOUN
commonwealth-270	29	24	equitable	equitable	ADJ
commonwealth-270	29	25	.	.	PUNCT
commonwealth-270	30	1	however	however	ADV
commonwealth-270	30	2	,	,	PUNCT
commonwealth-270	30	3	when	when	SCONJ
commonwealth-270	30	4	pennsylvania	pennsylvania	PROPN
commonwealth-270	30	5	first	first	ADV
commonwealth-270	30	6	imposed	impose	VERB
commonwealth-270	30	7	an	an	DET
commonwealth-270	30	8	income	income	NOUN
commonwealth-270	30	9	tax	tax	NOUN
commonwealth-270	30	10	,	,	PUNCT
commonwealth-270	30	11	it	it	PRON
commonwealth-270	30	12	included	include	VERB
commonwealth-270	30	13	exemptions	exemption	NOUN
commonwealth-270	30	14	that	that	PRON
commonwealth-270	30	15	were	be	AUX
commonwealth-270	30	16	then	then	ADV
commonwealth-270	30	17	ruled	rule	VERB
commonwealth-270	30	18	unconstitutional	unconstitutional	ADJ
commonwealth-270	30	19	.	.	PUNCT
commonwealth-270	31	1	it	it	PRON
commonwealth-270	31	2	is	be	AUX
commonwealth-270	31	3	likely	likely	ADJ
commonwealth-270	31	4	the	the	DET
commonwealth-270	31	5	commonwealth	commonwealth	NOUN
commonwealth-270	31	6	does	do	AUX
commonwealth-270	31	7	not	not	PART
commonwealth-270	31	8	tax	tax	VERB
commonwealth-270	31	9	any	any	DET
commonwealth-270	31	10	form	form	NOUN
commonwealth-270	31	11	of	of	ADP
commonwealth-270	31	12	retirement	retirement	NOUN
commonwealth-270	31	13	income	income	NOUN
commonwealth-270	31	14	because	because	SCONJ
commonwealth-270	31	15	exemptions	exemption	NOUN
commonwealth-270	31	16	in	in	ADP
commonwealth-270	31	17	this	this	DET
commonwealth-270	31	18	category	category	NOUN
commonwealth-270	31	19	would	would	AUX
commonwealth-270	31	20	be	be	AUX
commonwealth-270	31	21	ruled	rule	VERB
commonwealth-270	31	22	unconstitutional	unconstitutional	ADJ
commonwealth-270	31	23	as	as	ADV
commonwealth-270	31	24	well	well	ADV
commonwealth-270	31	25	.	.	PUNCT
commonwealth-270	32	1	senior	senior	ADJ
commonwealth-270	32	2	citizens	citizen	NOUN
commonwealth-270	32	3	continue	continue	VERB
commonwealth-270	32	4	to	to	PART
commonwealth-270	32	5	pay	pay	VERB
commonwealth-270	32	6	property	property	NOUN
commonwealth-270	32	7	taxes	taxis	NOUN
commonwealth-270	32	8	and	and	CCONJ
commonwealth-270	32	9	sales	sale	NOUN
commonwealth-270	32	10	taxes	taxis	NOUN
commonwealth-270	32	11	as	as	SCONJ
commonwealth-270	32	12	they	they	PRON
commonwealth-270	32	13	age	age	VERB
commonwealth-270	32	14	while	while	SCONJ
commonwealth-270	32	15	putting	put	VERB
commonwealth-270	32	16	very	very	ADV
commonwealth-270	32	17	little	little	ADJ
commonwealth-270	32	18	stress	stress	NOUN
commonwealth-270	32	19	on	on	ADP
commonwealth-270	32	20	public	public	ADJ
commonwealth-270	32	21	services	service	NOUN
commonwealth-270	32	22	.	.	PUNCT
commonwealth-270	33	1	they	they	PRON
commonwealth-270	33	2	deserve	deserve	VERB
commonwealth-270	33	3	a	a	DET
commonwealth-270	33	4	break	break	NOUN
commonwealth-270	33	5	in	in	ADP
commonwealth-270	33	6	their	their	PRON
commonwealth-270	33	7	golden	golden	ADJ
commonwealth-270	33	8	years	year	NOUN
commonwealth-270	33	9	.	.	PUNCT
commonwealth-270	34	1	for	for	ADP
commonwealth-270	34	2	more	more	ADJ
commonwealth-270	34	3	information	information	NOUN
commonwealth-270	34	4	the	the	DET
commonwealth-270	34	5	national	national	ADJ
commonwealth-270	34	6	conference	conference	NOUN
commonwealth-270	34	7	of	of	ADP
commonwealth-270	34	8	state	state	NOUN
commonwealth-270	34	9	legislatures	legislature	NOUN
commonwealth-270	34	10	(	(	PUNCT
commonwealth-270	34	11	http://	http://	PROPN
commonwealth-270	34	12	www	www	PROPN
commonwealth-270	34	13	.ncsl	.ncsl	PUNCT
commonwealth-270	34	14	.org/	.org/	PROPN
commonwealth-270	34	15	documents/	documents/	PUNCT
commonwealth-270	34	16	fiscal/	fiscal/	PRON
commonwealth-270	34	17	statetaxonpensions2015update	statetaxonpensions2015update	NOUN
commonwealth-270	34	18	.pdf	.pdf	PUNCT
commonwealth-270	34	19	)	)	PUNCT
commonwealth-270	34	20	provides	provide	VERB
commonwealth-270	34	21	a	a	DET
commonwealth-270	34	22	report	report	NOUN
commonwealth-270	34	23	titled	title	VERB
commonwealth-270	34	24	“	"	PUNCT
commonwealth-270	34	25	state	state	NOUN
commonwealth-270	34	26	personal	personal	ADJ
commonwealth-270	34	27	income	income	NOUN
commonwealth-270	34	28	taxes	taxis	NOUN
commonwealth-270	34	29	on	on	ADP
commonwealth-270	34	30	pensions	pension	NOUN
commonwealth-270	34	31	and	and	CCONJ
commonwealth-270	34	32	retirement	retirement	NOUN
commonwealth-270	34	33	income	income	NOUN
commonwealth-270	34	34	”	"	PUNCT
commonwealth-270	34	35	that	that	PRON
commonwealth-270	34	36	provides	provide	VERB
commonwealth-270	34	37	detailed	detailed	ADJ
commonwealth-270	34	38	information	information	NOUN
commonwealth-270	34	39	concerning	concern	VERB
commonwealth-270	34	40	the	the	DET
commonwealth-270	34	41	types	type	NOUN
commonwealth-270	34	42	of	of	ADP
commonwealth-270	34	43	tax	tax	NOUN
commonwealth-270	34	44	breaks	break	NOUN
commonwealth-270	34	45	that	that	PRON
commonwealth-270	34	46	are	be	AUX
commonwealth-270	34	47	offered	offer	VERB
commonwealth-270	34	48	to	to	PART
commonwealth-270	34	49	retired	retire	VERB
commonwealth-270	34	50	people	people	NOUN
commonwealth-270	34	51	by	by	ADP
commonwealth-270	34	52	different	different	ADJ
commonwealth-270	34	53	states	state	NOUN
commonwealth-270	34	54	.	.	PUNCT
commonwealth-270	35	1	“	"	PUNCT
commonwealth-270	35	2	the	the	DET
commonwealth-270	35	3	genesis	genesis	NOUN
commonwealth-270	35	4	of	of	ADP
commonwealth-270	35	5	senior	senior	ADJ
commonwealth-270	35	6	income	income	NOUN
commonwealth-270	35	7	tax	tax	NOUN
commonwealth-270	35	8	breaks	break	NOUN
commonwealth-270	35	9	”	"	PUNCT
commonwealth-270	35	10	(	(	PUNCT
commonwealth-270	35	11	national	national	ADJ
commonwealth-270	35	12	tax	tax	NOUN
commonwealth-270	35	13	journal	journal	PROPN
commonwealth-270	35	14	,	,	PUNCT
commonwealth-270	35	15	december	december	PROPN
commonwealth-270	35	16	2012	2012	NUM
commonwealth-270	35	17	)	)	PUNCT
commonwealth-270	35	18	,	,	PUNCT
commonwealth-270	35	19	by	by	ADP
commonwealth-270	35	20	karen	karen	PROPN
commonwealth-270	35	21	smith	smith	PROPN
commonwealth-270	35	22	conway	conway	PROPN
commonwealth-270	35	23	and	and	CCONJ
commonwealth-270	35	24	jonathan	jonathan	PROPN
commonwealth-270	35	25	c.	c.	PROPN
commonwealth-270	35	26	rork	rork	PROPN
commonwealth-270	35	27	,	,	PUNCT
commonwealth-270	35	28	gives	give	VERB
commonwealth-270	35	29	an	an	DET
commonwealth-270	35	30	overview	overview	NOUN
commonwealth-270	35	31	of	of	ADP
commonwealth-270	35	32	how	how	SCONJ
commonwealth-270	35	33	and	and	CCONJ
commonwealth-270	35	34	why	why	SCONJ
commonwealth-270	35	35	states	state	NOUN
commonwealth-270	35	36	developed	develop	VERB
commonwealth-270	35	37	tax	tax	NOUN
commonwealth-270	35	38	breaks	break	NOUN
commonwealth-270	35	39	for	for	ADP
commonwealth-270	35	40	older	old	ADJ
commonwealth-270	35	41	americans	americans	PROPN
commonwealth-270	35	42	.	.	PUNCT
commonwealth-270	36	1	they	they	PRON
commonwealth-270	36	2	show	show	VERB
commonwealth-270	36	3	that	that	SCONJ
commonwealth-270	36	4	exempting	exempt	VERB
commonwealth-270	36	5	pensions	pension	NOUN
commonwealth-270	36	6	from	from	ADP
commonwealth-270	36	7	income	income	NOUN
commonwealth-270	36	8	taxes	taxis	NOUN
commonwealth-270	36	9	became	become	VERB
commonwealth-270	36	10	popular	popular	ADJ
commonwealth-270	36	11	starting	start	VERB
commonwealth-270	36	12	in	in	ADP
commonwealth-270	36	13	the	the	DET
commonwealth-270	36	14	1970s	1970	NOUN
commonwealth-270	36	15	.	.	PUNCT
commonwealth-270	37	1	“	"	PUNCT
commonwealth-270	37	2	revisiting	revisit	VERB
commonwealth-270	37	3	state	state	NOUN
commonwealth-270	37	4	tax	tax	NOUN
commonwealth-270	37	5	preferences	preference	NOUN
commonwealth-270	37	6	for	for	ADP
commonwealth-270	37	7	seniors	senior	NOUN
commonwealth-270	37	8	”	"	PUNCT
commonwealth-270	37	9	(	(	PUNCT
commonwealth-270	37	10	2006	2006	NUM
commonwealth-270	37	11	)	)	PUNCT
commonwealth-270	37	12	,	,	PUNCT
commonwealth-270	37	13	by	by	ADP
commonwealth-270	37	14	elizabeth	elizabeth	PROPN
commonwealth-270	37	15	mcnichol	mcnichol	PROPN
commonwealth-270	37	16	of	of	ADP
commonwealth-270	37	17	the	the	DET
commonwealth-270	37	18	center	center	NOUN
commonwealth-270	37	19	on	on	ADP
commonwealth-270	37	20	budget	budget	NOUN
commonwealth-270	37	21	and	and	CCONJ
commonwealth-270	37	22	policy	policy	NOUN
commonwealth-270	37	23	priorities	priority	NOUN
commonwealth-270	37	24	,	,	PUNCT
commonwealth-270	37	25	outlines	outline	VERB
commonwealth-270	37	26	how	how	SCONJ
commonwealth-270	37	27	coming	come	VERB
commonwealth-270	37	28	demographic	demographic	ADJ
commonwealth-270	37	29	changes	change	NOUN
commonwealth-270	37	30	may	may	AUX
commonwealth-270	37	31	change	change	VERB
commonwealth-270	37	32	how	how	SCONJ
commonwealth-270	37	33	states	state	NOUN
commonwealth-270	37	34	tax	tax	VERB
commonwealth-270	37	35	their	their	PRON
commonwealth-270	37	36	older	old	ADJ
commonwealth-270	37	37	citizens	citizen	NOUN
commonwealth-270	37	38	.	.	PUNCT
commonwealth-270	38	1	the	the	DET
commonwealth-270	38	2	article	article	NOUN
commonwealth-270	38	3	is	be	AUX
commonwealth-270	38	4	available	available	ADJ
commonwealth-270	38	5	at	at	ADP
commonwealth-270	38	6	https://	https://	PROPN
commonwealth-270	38	7	www	www	PROPN
commonwealth-270	38	8	.cbpp	.cbpp	PUNCT
commonwealth-270	38	9	.org/	.org/	PUNCT
commonwealth-270	38	10	sites/	sites/	PROPN
commonwealth-270	38	11	default/	default/	NUM
commonwealth-270	38	12	files/	files/	NUM
commonwealth-270	38	13	atoms/	atoms/	NUM
commonwealth-270	38	14	files/	files/	NUM
commonwealth-270	38	15	3	3	NUM
commonwealth-270	38	16	-6	-6	NOUN
commonwealth-270	38	17	-06sfp	-06sfp	PROPN
commonwealth-270	38	18	.pdf	.pdf	PROPN
commonwealth-270	38	19	.	.	PUNCT
commonwealth-270	39	1	the	the	DET
commonwealth-270	39	2	social	social	ADJ
commonwealth-270	39	3	security	security	NOUN
commonwealth-270	39	4	administration	administration	NOUN
commonwealth-270	39	5	(	(	PUNCT
commonwealth-270	39	6	https://	https://	PROPN
commonwealth-270	39	7	www	www	PROPN
commonwealth-270	39	8	.ssa	.ssa	PROPN
commonwealth-270	39	9	.gov/	.gov/	PUNCT
commonwealth-270	40	1	policy/	policy/	PRON
commonwealth-270	40	2	docs/	docs/	PROPN
commonwealth-270	40	3	chartbooks/	chartbooks/	NUM
commonwealth-270	40	4	fast	fast	NOUN
commonwealth-270	40	5	_	_	PUNCT
commonwealth-270	40	6	facts/	facts/	NOUN
commonwealth-270	40	7	2016/	2016/	NUM
commonwealth-270	40	8	fast	fast	ADJ
commonwealth-270	40	9	_	_	PRON
commonwealth-270	40	10	facts16	facts16	ADJ
commonwealth-270	40	11	.pdf	.pdf	PUNCT
commonwealth-270	40	12	)	)	PUNCT
commonwealth-270	40	13	publishes	publish	VERB
commonwealth-270	40	14	the	the	DET
commonwealth-270	40	15	annual	annual	ADJ
commonwealth-270	40	16	“	"	PUNCT
commonwealth-270	40	17	fast	fast	ADJ
commonwealth-270	40	18	facts	fact	NOUN
commonwealth-270	40	19	and	and	CCONJ
commonwealth-270	40	20	figures	figure	NOUN
commonwealth-270	40	21	about	about	ADP
commonwealth-270	40	22	social	social	ADJ
commonwealth-270	40	23	security	security	NOUN
commonwealth-270	40	24	.	.	PUNCT
commonwealth-270	40	25	”	"	PUNCT
commonwealth-270	41	1	the	the	DET
commonwealth-270	41	2	file	file	NOUN
commonwealth-270	41	3	includes	include	VERB
commonwealth-270	41	4	important	important	ADJ
commonwealth-270	41	5	information	information	NOUN
commonwealth-270	41	6	about	about	ADP
commonwealth-270	41	7	what	what	PRON
commonwealth-270	41	8	demographic	demographic	ADJ
commonwealth-270	41	9	groups	group	NOUN
commonwealth-270	41	10	rely	rely	VERB
commonwealth-270	41	11	most	most	ADV
commonwealth-270	41	12	heavily	heavily	ADV
commonwealth-270	41	13	on	on	ADP
commonwealth-270	41	14	the	the	DET
commonwealth-270	41	15	federal	federal	ADJ
commonwealth-270	41	16	program	program	NOUN
commonwealth-270	41	17	for	for	ADP
commonwealth-270	41	18	their	their	PRON
commonwealth-270	41	19	incomes	income	NOUN
commonwealth-270	41	20	.	.	PUNCT
commonwealth-270	42	1	sources	source	NOUN
commonwealth-270	42	2	of	of	ADP
commonwealth-270	42	3	income	income	NOUN
commonwealth-270	42	4	are	be	AUX
commonwealth-270	42	5	broken	break	VERB
commonwealth-270	42	6	out	out	ADP
commonwealth-270	42	7	across	across	ADP
commonwealth-270	42	8	a	a	DET
commonwealth-270	42	9	range	range	NOUN
commonwealth-270	42	10	of	of	ADP
commonwealth-270	42	11	sources	source	NOUN
commonwealth-270	42	12	including	include	VERB
commonwealth-270	42	13	pensions	pension	NOUN
commonwealth-270	42	14	.	.	PUNCT
commonwealth-270	43	1	from	from	ADP
commonwealth-270	43	2	pennsylvania	pennsylvania	PROPN
commonwealth-270	43	3	politics	politic	NOUN
commonwealth-270	43	4	and	and	CCONJ
commonwealth-270	43	5	policy	policy	NOUN
commonwealth-270	43	6	:	:	PUNCT
commonwealth-270	43	7	a	a	DET
commonwealth-270	43	8	commonwealth	commonwealth	NOUN
commonwealth-270	43	9	reader	reader	NOUN
commonwealth-270	43	10	,	,	PUNCT
commonwealth-270	43	11	volume	volume	NOUN
commonwealth-270	43	12	2	2	NUM
commonwealth-270	43	13	.	.	PUNCT
commonwealth-270	43	14	edited	edit	VERB
commonwealth-270	43	15	by	by	ADP
commonwealth-270	43	16	michelle	michelle	PROPN
commonwealth-270	43	17	j.	j.	PROPN
commonwealth-270	43	18	atherton	atherton	PROPN
commonwealth-270	43	19	and	and	CCONJ
commonwealth-270	43	20	j.	j.	PROPN
commonwealth-270	43	21	wesley	wesley	PROPN
commonwealth-270	43	22	leckrone	leckrone	PROPN
commonwealth-270	43	23	(	(	PUNCT
commonwealth-270	43	24	philadelphia	philadelphia	PROPN
commonwealth-270	43	25	,	,	PUNCT
commonwealth-270	43	26	temple	temple	PROPN
commonwealth-270	43	27	university	university	PROPN
commonwealth-270	43	28	press	press	NOUN
commonwealth-270	43	29	,	,	PUNCT
commonwealth-270	43	30	2019	2019	NUM
commonwealth-270	43	31	)	)	PUNCT
commonwealth-270	43	32	.	.	PUNCT