One thought: MA has a 5% state income tax, no deductions.

Worcester is centrally located in MA. The city is 'on the move,' growing which is both good/bad. Good: career and entertainment opportunities. Bad: increasing rents, growing pains. Good: More to do than you'd think, many nature trails, snowmobiling/ski-ing in winter. Safe in terms of crime and natural disasters.

Lots to do in central MA, close to Boston (one hour, depending on time of day)

Need a car for sure.