« Go Back   « Go Back
Candidate Key
 
 
 
 
 
Summary

The proposed law would reduce and then repeal the 7 1/2% surtax on Massachusetts state income taxes and would limit state tax revenue growth to the level of growth in total wages and salaries of the citizens of the state.

It would set the rate of the surtax on Massachusetts state income taxes at 3 3/4% for tax years beginning during 1986, and it would repeal the surtax for tax years beginning on or after January 1, 1987.

The allowable state tax revenues for any fiscal year are limited to the allowable state tax revenues for the prior fiscal year as increased by the average rate of growth of Massachusetts wages and salaries for the three immediately preceding calendar years, For purposes of calculating the proposed limit for fiscal year 1987, allowable state tax revenues for fiscal 1986 are the net tax revenues for that fiscal year, but excluding revenues derived from the surtax on state personal income tax, Further, if in any fiscal year the calculation of the limit results in allowable state tax revenues less than the amount of allowable state tax revenues for the prior year, then allowable state tax revenues for that fiscal year shall be equal to the allowable state tax revenues for the prior year, The revenues limited by this law would not include non-tax revenues such as federal reimbursements, tuitions, fees and earnings on investments.

The amount of allowable state tax revenues for any fiscal year would have to be reduced if a new state law were enacted allowing local governments to impose new or increased taxes or excises, The reduction would be equal to the amount of revenue derived from the new tax or increase, The reduction in state tax revenues would first take effect in the fiscal year following the enactment of the new law authorizing new local taxes or increases.

If state tax revenues exceed the limit imposed by the proposed law, as determined by the State Auditor, a tax credit would have to be granted equal to the total amount of excess tax revenue, The credit would be applied to the then current personal income tax liability of all taxpayers in proportion to their personal income tax liability in the preceding year.

The provisions of this Act could be enforced in court by a group of taxpayers.

1986 Nov 4 :: State of Massachusetts :: Question 3 :: Initiative PetitionDo you approve of a law summarized below, which was disapproved by the House of Representatives on May 6, 1986, by a vote of 49 - 93, and on which no vote was taken by the Senate before May 7, 1986?

View as: # | %  
Ward
Yes
No
Blank Votes Total Votes Cast Total Ballots Cast
Totals
 
9,371
11,598
2,821
20,969
23,790
Precinct 1
 
308
302
119
610
729
Precinct 2
 
172
206
67
378
445
Precinct 3
 
186
277
61
463
524
Precinct 4
 
246
227
64
473
537
Precinct 5
 
187
209
44
396
440
Precinct 1
 
87
110
45
197
242
Precinct 2
 
213
291
83
504
587
Precinct 3
 
109
149
32
258
290
Precinct 4
 
163
333
75
496
571
Precinct 5
 
213
299
71
512
583
Precinct 6
 
190
235
57
425
482
Precinct 1
 
303
338
109
641
750
Precinct 2
 
218
337
72
555
627
Precinct 3
 
268
325
68
593
661
Precinct 4
 
237
312
50
549
599
Precinct 5
 
215
305
41
520
561
Precinct 1
 
290
384
78
674
752
Precinct 2
 
197
200
77
397
474
Precinct 3
 
278
360
84
638
722
Precinct 4
 
334
386
74
720
794
Precinct 5
 
327
278
105
605
710
Precinct 6
 
298
309
70
607
677
Precinct 1
 
279
237
95
516
611
Precinct 2
 
228
286
83
514
597
Precinct 3
 
275
352
68
627
695
Precinct 4
 
284
285
58
569
627
Precinct 5
 
225
271
61
496
557
Precinct 6
 
260
353
62
613
675
Precinct 1
 
287
399
75
686
761
Precinct 2
 
287
412
71
699
770
Precinct 3
 
249
366
85
615
700
Precinct 4
 
213
313
57
526
583
Precinct 5
 
215
274
61
489
550
Precinct 1
 
282
355
98
637
735
Precinct 2
 
221
326
72
547
619
Precinct 3
 
302
358
88
660
748
Precinct 4
 
420
489
152
909
1,061
Precinct 5
 
305
350
89
655
744
Totals
 
9,371
11,598
2,821
20,969
23,790