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Summary

This proposed law would change the state income tax rate, affect language contained in certain tax provisions, and regulate the setting of fees by state agencies and authorities.

The proposed law would set the state income tax rate on Part B taxable income (in general, earned income) at 4.25% for 1991 and 4.625% for 1992, except for income from unemployment compensation, alimony, Massachusetts bank interest, rental income, pension and annuity income, and IRA/Keogh deductions, which would be taxed at 5%.

The proposed law also provides that the fee imposed by any state agency or authority shall be no more than the fee that was in effect on or before June 30, 1988. The state Secretary of Administration would determine the amount to be charged for any service, registration, regulation, license, fee, permit or other public function, except for the rates of tuition or fees at state colleges and universities or any fees or charges relative to the administration and operation of the state courts. Any increase or decrease in a fee, or the establishment of any new fee, would require the approval of the Legislature. Any increase in a fee would not apply to persons 65 years of age or older. No state agency or authority could collect any fee which exceeds the administrative costs directly incurred by the state agency or authority to produce and process the application for any license or permit. The Secretary of Administration must report information concerning fees to the Legislature on an annual basis.

The proposed law provides that for tax periods commencing on or after January 1, 1991, language in certain provisions of the Massachusetts general laws relating to taxes shall be the same as it was on August 2, 1989, or the effective date of the proposed law, whichever language yields less tax revenue. The tax provisions affected include sections relating to the surtax on business income, corporate excise taxes, S corporation taxes, taxes on security corporations, taxes on Part A income (in general, unearned income), bank taxes, excise taxes on alcoholic beverages and cigarettes, excise taxes on deeds, estate taxes, payments to the Commonwealth relating to horse and dog racing, payments to the Commonwealth relating to boxing and sparring matches, taxes on utility companies, gasoline taxes, taxes on insurance companies, excise taxes on motor vehicles, taxes on urban redevelopment corporations, sales tax, use tax, room occupancy excise tax, property taxes, and taxes on proceeds from raffles and bazaars.

The proposed law also contains a provision that if any sections of the law are held to be invalid, all other sections of the law are to remain in effect.

1990 Nov 6 :: State of Massachusetts :: Question 3 :: Initiative PetitionDo you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives before May 2, 1990?

View as: # | %  
Ward
Yes
No
Blank Votes Total Votes Cast Total Ballots Cast
Totals
 
8,398
17,915
860
26,313
27,173
Precinct 1
 
308
660
59
968
1,027
Precinct 2
 
419
778
34
1,197
1,231
Precinct 3
 
377
714
37
1,091
1,128
Precinct 1
 
293
693
37
986
1,023
Precinct 2
 
299
864
39
1,163
1,202
Precinct 3
 
306
918
28
1,224
1,252
Precinct 1
 
380
980
54
1,360
1,414
Precinct 2
 
350
861
40
1,211
1,251
Precinct 3
 
387
885
82
1,272
1,354
Precinct 1
 
332
546
25
878
903
Precinct 2
 
366
773
53
1,139
1,192
Precinct 3
 
367
803
32
1,170
1,202
Precinct 1
 
448
783
29
1,231
1,260
Precinct 2
 
393
886
45
1,279
1,324
Precinct 3
 
362
1,043
22
1,405
1,427
Precinct 1
 
396
1,201
35
1,597
1,632
Precinct 2
 
405
1,174
41
1,579
1,620
Precinct 3
 
302
1,049
31
1,351
1,382
Precinct 1
 
1,010
387
40
1,397
1,437
Precinct 2
 
400
915
43
1,315
1,358
Precinct 3
 
498
1,002
54
1,500
1,554
Totals
 
8,398
17,915
860
26,313
27,173