Georgia Run-Off Vote Harvest & Jan 5 Election Can End America As We Know It.

For years, Jews and Christians alike were ridiculed, attacked, persecuted, tortured and killed for openly preaching and teaching truth in the ancient Roman Empire.   We are very close to that happening again here in the United States and throughout the world.

There is a special, run-off election for two U.S. Senators in Georgia.   “Election Day” is Tuesday, January 5.  However, Georgia has early voting, and the five week “Vote Harvest” begins next week.  Hundreds of thousands of applications for mail-in ballots were already received.

There are 100 U.S. Senators.  Republicans have 50 seats.  Democrats have 48.   If Democrats win both Georgia seats they will have 50,  If Biden wins, Democrat Vice-President Kamala Harris will cast the tie-breaking vote to give Democrats an absolute majority.

Christians persecution

Christians persecution

Democrats control the House of Representatives.  Although they lost seats, Democrats so far won 222 seats, while Republicans won 206 seats.  A majority is 218 votes.  Seven seats are still undecided.

In 2008, Barack Obama, then the Democrat candidate for President, promised “a fundamental change” of America if he and a Democratic controlled Congress were elected.  He succeeded in causing much change.  Obama Democrats gave us Obamacare, massive legal and illegal immigration from hate-America and hate-Christian countries, a war on local police, and the routine use of the IRS, FBI, and National Security to illegally spy on, harass, and persecute political opponents.

However, Obama Democrats did not do nearly as much as they wanted to do for two reasons.  At first, it was because they were not in a hurry.  When they crushed the George Bush Republicans by winning a majority in Congress in 2006, and the White House in 2008, they falsely assumed they had permanent control of the Federal government.  They thought they had plenty of time to completely “fundamentally transform America”.

However, Democrats were surprised when the “Tea Party” came from nowhere, and put Republicans back in control of Congress in 2010.  They were even more surprised and angry when President Trump won in 2016.

Today, Democrats are determined not to make the same mistakes they made in 2009 and 2010.  They are angry, and very much in a hurry. Democrats have already promised to fundamentally change America if they control all three branches of the Federal government.  have an absolute majority.

Vladimir Lenin, the evil genius who masterminded the Communist takeover of Russia in 1917 was once asked to explain the difference between Communism and Socialism. His response was “Communism is Socialism in a hurry”.

If Democrats win the Georgia elections and have full control of the federal government on January 5, 2021, we can expect this within the first 100 days:

  1. Immediate amnesty to make roughly 30 million illegal immigrants eligible for voting, welfare, free health care, and social security.

 

  1. Legislation to admit or create at least five new Democrat majority states with ten new Senators and many more electoral votes to give Democrats permanent majority in both houses of Congress and for every future Presidential election. Puerto Rico, Guam, and Washington, DC will become states. California will be broken into at least three new states.

 

  1. US Supreme Court will be expanded to 15 seats, and packed with radical leftists.

 

  1. The First Amendment will be amended or interpreted to allow citizens to be arrested, jailed or fined for “hate speech”. “Hate speech” will be defined as saying, writing, or posting anything that criticizes, ridicules, or opposes Democrats or any of their agenda in any way.

 

  1. The Second Amended will be amended or interpreted to outlaw private ownership of guns.

 

  1. The FBI, IRS, and National Security agencies will investigate, prosecute, imprison, bankrupt, or otherwise destroy any millionaire or billionaire like Donald Trump who dares to oppose Democrats in any way. This is what Vladimir Putin did to the billionaire oligarchs of Russia who thought they were rich and powerful enough to oppose him.

Shouldn’t FIGHTING FIRES FOR FREE give you the right to express yourself at your own event?

Volunteer firefighters put their necks on the line every time they get a call to come out for a fire or some other emergency. Because they do it for FREE, as an act of kindness to their neighbors and community, they save taxpayers millions each year in Sussex County (billions nationally).

Now Democrats and their far-Left allies are trying to destroy the fire protection services in one Sussex County town. Initially, they called town halls to request that volunteer firefighters be “fired” or “removed” because the Democrats were “offended” when the volunteers displayed a Trump banner at THEIR parade.

The Democrats have gone to the IRS with the claim that by displaying the flag, the volunteers “endorsed” a candidate. The Democrats are pushing to have the fire department investigated by the IRS and “eliminated”.

One snowflake actually wrote about how he feared that volunteer firefighters would not show up to rescue someone of a different political point of view. To make matters worse, the Editor of the New Jersey Herald – a newspaper that has a number of good writers – came out in support of the IRS complaint against the volunteers and repeated this same nonsense.

Well here is a newsflash for that snowflake… and for the Editor of the New Jersey Herald: The membership organizations of paid firefighters endorse candidates for public office ALL THE TIME – every year, every election, every office. So does the PBA and the FOP for the police. They take sides… and send money. Is anyone concerned that these formal endorsements will affect the services they provide? Has the Editor of the New Jersey Herald ever expressed concern about this?

And how often does Governor Phil Murphy use law enforcement as props at political announcements? He orders them to stand behind him when he comes out with nonsense like the Sanctuary State directive which law enforcement plainly believes is dangerous. The Governor is not a police officer or a firefighter but he uses them for politics, pure and simple.

How many political organizations have a non-profit side to go with their political action committees and lobbying organizations? There are literally hundreds that operate in New Jersey. People like George Soros and the Koch Brothers have created political empires while hiding vast fortunes in so-called “non-profits” that are little more than a means for them to shape policy and get their way (and make more money). But there are lots of smaller lobby/political operations disguised as “non-profits” too. They keep just this side of the letter of the law, mostly, while grossly violating the spirit of the law. Where is the outrage?

The group Action Together New Jersey claims that it is a non-profit. Most of the leadership of the Sussex County Democrats belong to it. It is a shadowy, far-Left group, but you won’t read about what it gets up to in the New Jersey Herald.

On February 10, 2018, Action Together New Jersey accepted an award from Linda Sarsour. Among those accepting the award was Action Together New Jersey’s Sussex County Co-Chair. Linda Sarsour was recently kicked out of the Women’s March for her anti-Semitism.

Sarsour is a controversial Democrat activist who has praised the notoriously anti-Semitic Louis Farrakhan, cop-killer Joanne Chesimard, and the anti-Semitic BDS movement. In 2017, Sarsour famously called for “Jihad” against the elected government of the United States of America…

The award that the Sussex County Co-Chair picked-up was in recognition of the political campaigning done by Action Together New Jersey in coordination with a group called CAIR, the Council on American-Islamic Relations. Presenting the award was CAIR National Chairwoman, Roula Allouch, and CAIR-NJ Founder, Ahmed Al Shehab.

Due to its apparent ties to the Muslim Brotherhood, one of America’s most important Islamic allies – the United Arab Emirates – has designated CAIR a terrorist organization.

The New Jersey Herald actually covered an event organized by Action Together and CAIR – a pro-Sanctuary State rally on Newton Green – but nobody mentioned that the group was officially designated a “terrorist” organization. And it is an Islamic nation that gave CAIR the designation. An Islamic nation in which American military personnel are currently serving in peril to their lives – our neighbors, sons and daughters, brothers and sisters, fathers and mothers. We think that’s important. We think you should be aware of that. There are those in the media who would sooner suppress that information.

Action Together New Jersey is in the forefront of the drive to push the Democrat Party in New Jersey to the far-Left. They even bash other Democrats who get in the way of their agenda. For instance, they have joined CAIR in opposing the bi-partisan efforts of New Jersey Congressman Josh Gottheimer (D-5) to push back on members of the so-called “Jihad Squad” (far-Left Democrats Alexandria Ocasio-Cortez, Ilhan Omar, and Rashida Tlaib) in their attempt to promote the anti-Semitic BDS movement. It’s a fact. There was a vote taken. You might not read about it. But there it is.

If the Democrats and their allies succeed in breaking the backs of the volunteer firefighters in one community in Sussex County, what will happen? Will the current trained firefighters be “removed” as the Democrats have asked? And who will they be replaced by, the next time a fire happens, or some other emergency? A paid department that will require a large property tax hike?

And curiously enough, that new paid department will have a membership organization that will most certainly ENDORSE POLITICAL CANDIDATES and write checks to political campaigns. Then you will have both higher property taxes and real political activity to contend with, not the one-off expression of a group of un-paid volunteers having some fun at THEIR event that they earned by risking their lives again and again and again.

The far-Left is on the march, taking over or destroying every community organization and service in its path, pushing out common sense and fiscal responsibility. The Action Together New Jersey crew represents the very radical far-Left of the Democrat Party – and it has taken over the Sussex County Democrat Committee.

Children’s charity closes due to Murphy’s minimum wage increase

While we generally support the idea of a minimum wage, the blinkered ideological approach of “one size fits all” is having a bad effect on those who serve some of our most vulnerable residents.  The best way to ensure a rising minimum wage is through collective bargaining through the unionization of the work force.  Labor negotiating in the free marketplace with capital produces individual outcomes that are collectively much better than the imposition of mandates from above that Governor Phil Murphy and his gang favor.  

Lori Comstock of the New Jersey Herald did a great job covering one such tragedy today:

Kids Educational Enrichment Program, a childcare organization best known as K.E.E.P. that has served the Sussex County community for over 100 years, will be shutting its doors for good next week.

The announcement was sent to parents and guardians via a letter dated July 17. The letter, signed by K.E.E.P., Inc. Board of Directors President Barbara Vandenbergh, said the nonprofit will cease operations effective at close of business on Wednesday, July 31.

The letter states many reasons for the closure including a mix of "usual" business challenges coupled with "increasingly strict and ever-changing regulatory requirements imposed on the industry" by the state and the state's mandatory minimum wage increase schedule which has, combined, "rendered us unable to meet our financial obligations," Vandenbergh wrote. Earlier this year, Gov. Phil Murphy signed legislation boosting the state's minimum wage and implemented a five-year phase starting with an increase from $8.85 to $10, which went into effect July 1, to $15, which will be reached by January 2024.

In the letter, Vandenbergh states that "after much investigation and future financial projections" the board came to the decision to close.

…K.E.E.P., formerly known as Sussex County YWCA, was incorporated in 1917. The program, which is dubbed the largest child care provider in the county, according to its Facebook page, offers flexible scheduling, low rates and financial assistance to qualified families. A registered 501(c)3 organization, K.E.E.P. employed 72 people in the year 2015, according to the latest 990 form available by the Internal Revenue Service.

Perhaps there should be a philanthropic wage for those who want to volunteer to do good works but need something to cover the basics?  This is what an individual union, covering these individual workers, could accomplish.  If the management of a charity couldn’t figure out a way to make it work, there would be a ready organization – the union – to step in and try.  What we have now are top-down mandates that don’t take the realities on the ground into account.  One-size fits all… except that it doesn’t.

Please read Ms. Comstock’s full article here…

https://www.njherald.com/20190723/keep-ceasing-operations-next-week

Gov. Murphy's Work Around Tax Law Is More Likely Federal Tax Evasion

 
 
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The federal tax law change enacted for the 2018 tax year limits the combined total of state income tax plus real estate tax deduction to $10,000. “Goldman Sachs” Governor Phil Murphy of New Jersey has recently signed a bill which he calls a “work-around”, permitting the deduction of taxes in excess of $10,000 as a charitable contribution made to the municipality in which one lives. Rather than a “work-around”, it is more likely something else – an income tax evasion scheme.

The law Governor Murphy signed was created expressly to circumvent the new federal tax law – he even said so! The new law allows municipalities in New Jersey to create “charitable entities” for the purpose of receiving payments from homeowners whose combined state income tax plus real estate tax liabilities (beginning in 2018) exceed $10,000, the amount the new federal tax law places as a limit for their deductibility as itemized deductions.

Here's an example of how this might work:  Mr. & Mrs. New Jersey Taxpayer own a home on which their 2018 real estate taxes are $9,000 and their New Jersey state income taxes are $5,000 – for a total of $14,000. Under prior federal tax law there was no problem, the total of $14,000 was deductible on Schedule A as itemized deductions ($5,000 for state taxes, $9,000 for real estate taxes). Not so under the new federal tax law for 2018, which permits the maximum deduction of only $10,000. Mr. & Mrs. NJ Taxpayer would be unable to deduct the remaining $4,000. 

Governor Murphy's “work-around” would permit the deduction of the $5,000 state income tax plus $5,000 of the real estate tax ($10,000 total per the new federal law). Plus, it would allow Mr. & Mrs. Taxpayer to pay the remaining $4,000 to the “charitable entity” created by their municipality and to deduct this amount as a charitable contribution on Schedule A. What is wrong with this “work-around” signed into law by Governor Murphy? Let us look at the Internal Revenue Code sections for real estate taxes and charitable contributions for definitions.

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IRC section 164 (Taxes) allows for the deduction of “state and local, and foreign, real property (real estate) taxes”. This is the definition of real estate taxes. Personal property taxes are defined as “an ad valorem tax which is imposed on an annual basis in respect of personal property” [IRC 164(b)(1)].

IRC section 170(c)(2)(A) & (B) (Charitable Contributions), states that the term “charitable contribution” means a contribution or gift to or for the use of – “A corporation, trust, or community chest, fund, or foundation – created or organized in the United States or in any possession thereof, or under the law of the United States, any state, the District of Columbia, or any possession of the United States; organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.”  

Municipalities are not Charities

The “charitable entity” organized by a municipality will not function as any of the above charitable purposes. Its only function will be to receive payments from property owners and then pass those amounts to the municipality – which will treat the amounts received as payment of real estate taxes. This makes the law's permitted “charitable entities” appear to be bogus since they will not function in a charitable manner.

Another problematic aspect of this scheme is the consideration received for a charitable contribution. For example, a taxpayer who sends $100 to a charitable organization and receives a book from the organization valued at $30 is only allowed to deduct $70 as a charitable contribution ($100 paid less the $30 value of the book received). How might that apply in the case where NJ homeowners “contribute” an amount to a “charitable entity” organized by a municipality in this “work-around” situation? Let's use the prior example of Mr. & Mrs. Taxpayer where $4,000 was “contributed” to a “charitable entity” organized by a municipality to receive excess real estate taxes as charitable contributions. How will that entity determine how much benefit Mr. & Mrs. Taxpayer received from the municipality in services provided to the taxpayers such as: public schools/education, the police force, road maintenance, garbage collection and other municipal services? Would the “charitable entity” attempt to make such a calculation? Probably not, because that might reduce the deductible amount of the “charitable contribution” considerably – most likely all the way to zero! Mr. & Mrs. Taxpayer would not be happy with Governor Murphy's work-around.

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Another consideration is the percentage limitation of the taxpayer's contribution base for certain charitable contributions per IRC section 170(b)(1), Individuals. Most contributions may not exceed 50% of the taxpayer's contribution base, and some are limited to 30% of the contribution base. This would likely apply to wealthy taxpayers with considerable assets and little or no income, which might be the case of a retired taxpayer. If such a taxpayer owned 2 or more expensive residential properties in New Jersey, the deductible portion of the amount paid to

municipal “charitable entities” could be reduced considerably – maybe to zero by this percentage limitation of the Internal Revenue Code.

It appears that Governor Murphy's law permitting municipalities to organize their “charitable entities” will run afoul of the IRS' rules and regulations, which could subject the municipalities to penalties for knowingly creating bogus “charitable entities”. Additionally, if the residents of the municipalities who take advantage of Governor Murphy's “work-around” were to be audited by the IRS, they could be subject to the accuracy-related penalty as provided under IRC section 6662 for any audit deficiency caused by the disallowance of the bogus charitable contribution deductions paid to the entities. In an extreme case, the IRS might consider the application of the civil fraud penalty described in IRC section 6663.

For the reasons listed above, taxpayers should exercise caution in the matter of making payments to “charitable entities” organized by their municipalities. Municipalities should also be cautious about organizing any “charitable entities” which could possibly end up being deemed bogus.

These are serious issues of potential fraud and illegality that the Murphy administration is encouraging the NJ taxpayer to use to reduce their tax burden. In reality, it will be the individual New Jersey Taxpayer that will pay the price for this scheme, not “Goldman Sachs” Governor Phil Murphy!

The above are opinions, comments and analyses of the “work-around” bill recently signed into law by “Goldman Sachs” Governor Phil Murphy of New Jersey. The contributors are a retired Internal Revenue Service field agent and a current Certified Public Accountant in New Jersey.

Andy Kim touts poll by "dark money" nonprofit

Andy Kim -- the guy who owns a million dollar home in Washington, DC, with his lawyer spouse but who rents a place in New Jersey so that he can run here -- took to social media yesterday and put out a press release from his campaign.

Kim claimed that a poll was done for him by a Democrat corporate interest group called Patriot Majority USA.  This group is funded by gambling industry giants like MGM Resorts and Harrahs, as well as public school teachers unions.

The Pulitzer award winning Center for Public Integrity called Patriot Majority USA a "liberal heavyweight fueled by secret, big-dollar donors."  The Center, which won Pulitzers in 2014 and 2017 for its investigative  reporting on money in politics, called  Patriot Majority USA a "dark money nonprofit... that’s not supposed to be primarily political."

The Center for Public Integrity wrote:  "Although it describes itself as a grassroots group, a single $6 million donation from an unnamed source made up one-fourth of Patriot Majority USA’s $23 million... More than half of its haul, $12 million, came from anonymous donors that gave more than $1 million each, its tax return indicates."

According to the Center for Responsive Politics, the Alliance for Quality Nursing Home Care is another major source of funds for Patriot Majority USA.  This is a trade association representing for-profit nursing care operators and its founding members include the nation's 11 largest nursing home operators "who want reduced  federal regulation." 

Texas prosecutors charged the Alliance for Quality Nursing Home Care with violating the law against corporate campaign contributions.  The Alliance has denied wrongdoing and the case has not yet been resolved.

According to the Center for Public Integrity, Patriot Majority USA told the IRS "it didn’t plan to hire employees and would instead rely on a 'large base of volunteers' to developing and disseminating the organization’s message.  This hasn’t proven true. The organization reported no volunteers last year and paid its founder and president, Craig Varoga, $144,053 last year for 25 hours of work per week... Other expenses reported include $11.6 million on a 'media buy,' $2.5 million for direct mail production and $1.5 million on voter registration efforts."

What's up Andy?  These groups you are hanging with are manure-class fronts.  After putting out a press release with these guys on it, Andy Kim is going to need a bath.

McCann comments on Moore... after the race is over.

A profile of courage it isn't.  On the afternoon after the Alabama special election in which Republican Roy Moore was defeated, candidate John McCann issued a press release saying that candidates like Moore were "unacceptable." 

Hey, Stumbling John, the election is over.

And what does McCann mean by "unacceptable"?  Social conservatives?  Pro-lifers?  Born-again Christians?  Pro-Second Amendment?  Was McCann referring to the allegations by women against Moore?  He doesn't say.

What he does say is that it is "the loss of another seat in the United States Senate."  Another?  Is McCann referring to Al Franken, the Democrat Senator from Minnesota who recently resigned?  What is McCann referring to?

McCann has been trying to style himself a feminist -- and to contrast his feminism with what he claims is Lonegan's anti-feminism.  In a recent Politico column, McCann brought up his tax liens and suggested that they arose from his wife's medical practice and that Steve Lonegan was somehow an anti-feminist for raising the issue.  Someone looked into this and suggested to us that candidate McCann was being less than honest with Politico

Candidate McCann's first IRS lien was filed September 8, 2011 for $17,704 against John McCann's legal practice (John McCann/Law Office of John McCann) and not his wife's medical practice (she is a doctor in New York City).  McCann's wife does not use his last name in connection with her practice.  This first lien appears to cover several quarterly tax periods beginning in 2010 and ending in March 2011. This lien in no way directly involved either his wife or her practice.

That lien was prepared by the IRS in Detroit, Michigan, for filing in Bergen County, New Jersey.  Separately, the IRS office in Baltimore, Maryland, also prepared a duplicate of this lien that was separately filed in Hillsborough County in Florida, where McCann owned property. This is done to ensure the debtor's judgment is paid if the real estate he owns is sold.  This tax lien was paid in December 2011 and released. 

The second lien -- for $118,295 -- was filed in February 2014 against both McCann and his wife.  This lien came was filed 2 1/2 years after the first, and doesn't impact on his earlier business lien.  Now, it has come to light that there are more liens, but that is for another day...

McCann's is a very strange candidacy.  It seems entirely spent on dishing out DCCC talking points on Republican Steve Lonegan.  When asked to comment on an actual issue -- like the Republican Tax Bill -- McCann clams up.  The best the New Jersey Herald could get from him is "noncommittal." 

Why?  Well remember where John McCann came from.  He put together his campaign for Congress while a political patronage employee for Democrat Sheriff Michael Saudino.  The Bergen Record said he was Saudino's "right-hand man."  Yes, this Michael Saudino...

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That was posted just a few days ago, before McCann's latest round of DCCC talking points inspired attacks on Republican Steve Lonegan. 

Oh, and did we mention that John McCann is the lawyer for the NJ Sheriffs' Association?  You know, the same folks who put out a press release yesterday lauding Democrat Gottheimer and attacking the Trump administration.  And guess who was quoted?  Yep, McCann's boss...

“Last year, Bergen County taxpayers received more than $500,000 back from the federal government through the SCAAP program, and almost $7 million through a cooperative agreement with the federal government at our correctional facility in Hackensack. I applaud Congressman Gottheimer for fighting to make sure local law enforcement here in North Jersey has the resources needed to fulfill our mission, protect our communities, and save taxpayers money.”  said Bergen County Sheriff Michael Saudino. (InsiderNJ, December 13, 2017)

Like we've said before, John McCann's candidacy seems designed to screw up GOP chances in the 5th District.

Tom Moran wants to be New Jersey's Donald Trump

Tom Moran runs the editorial section of the Star-Ledger, a small piece of the multi-billion dollar corporate empire that includes Discovery Communications, the company whose lobbyists ensured that they make money off the implementation of Common Core.  Yes, that's the difference between the rich and the rest of us.  We pay money to the government .  The rich pay lobbyists to harness the government so that it pays money to them.  That's who Tom Moran works for.  And that's why he always supports making us pay more taxes to government.

As the chief spokesperson for two of America's richest men, Tom Moran has watched as his newspaper screwed its unionized workers -- replacing them with cheap, out-sourced labor, and part-timers.  Moran's prescriptions come right from the hip, the better to avoid all that messy reasoning, and with the force of a petulant child.

Moran plays the liberal -- to salve the knowledge that he, in fact, speaks for the richest 1% of the 1 percent.  But try as he will, that self-awareness keeps breaking through, which leaves him a touchy, nasty sort.  Disagree with him and he'll write that you are "insane."  Tell him he's mistaken and he'll come back at you with the accusation that you want to kill people.  It's wild stuff, and a bit hypocritical, when you consider all the lives of workers Moran has watched destroyed, silent, so long as he kept getting his.

For years and years, property held by his rich masters benefited from the subsidy redistributed from the working poor in rural and suburban New Jersey.  Disagree with that subsidy and you would be called a "racist."  That's cute, coming from two old, rich white guys.  Moran wrote, and as he wrote, New Jersey has gotten poorer and poorer.  Is there a worst state in America to grow a business, find a job, keep a roof over your family's head, or see that your children don't go hungry?

His latest prescription is to raise taxes on this already over-taxed state -- without any accompanying tax cuts.  On top of a high income tax, the sales tax, and the highest property taxes in America, Tom Moran wants to see higher taxes on workers who commute and a special tax on those high earners who haven't yet been convinced to move outside the state.  The workers -- many underwater with a mortgage or who need the support of an extended family -- they'll have to just take it, because they're too poor to move.  As for the rich.  Well, money spends well everywhere.  Moran should ask the guys he works for and they'll tell him.  Rich people always find a better deal.

And when enough rich people move you will begin to see shortfalls in income tax collections.  Taxes on spending will suffer too -- and then there goes your safety net.  At a time of high unemployment and growing dependency, New Jersey needs high earners to provide the life support that others depend on. 

There is no loyalty to the state of New Jersey in the way there is to the nation of the United States.  Even top members of the political class who structured the high-tax, low-job creation, corporate crony playground that New Jersey is, bolt to low-tax states when they get the chance -- and their pension checks and spending follows them.  Case in point:  Former Democrat Speaker Joe Roberts (D-Norcross).

According to figures provided by the Internal Revenue Service (that's President Barack Obama's IRS) over the last ten years those leaving New Jersey have taken $19 billion more income away with them than the those moving into New Jersey have brought with them.  This is called net outflow -- and a $19 billion net outflow allowed to grow at the same rate, year by year, will in time kill New Jersey's ability to fund a safety net.  Then who will be left to tax?  People who can't afford it, that's who.

Tom Moran can trot out as many career government bureaucrats or career Wall Street bankers as he wants.  It won't lessen the pain of the screwing they're preparing for the people of New Jersey.