BOSTON — After a harrowing two years battling the COVID-19 pandemic, Massachusetts has emerged stronger as it looks forward to new challenges, Gov. Charlie Baker said Tuesday as he delivered his eighth and final State of the Commonwealth address. Baker said Massachusetts is already on its way to a comeback, with an unemployment rate that has fallen below 4 percent for the first time since March 2020, and more than half a million jobs recovered. “Because of all you’ve done, we can stand here together tonight and I can say the state of our commonwealth remains strong,” he said. During the speech, the Republican made a case for a series of tax cuts he said will be included in his state budget proposal for the new fiscal year. One would eliminate income taxes for the lowest paid 230,000 taxpayers in the state.