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S 12

Proposal for a legislative amendment to the Constitution to cap the state income tax

194th Legislature (2025-2026) Introduced by Peter Durant and 2 co-sponsors

Massachusetts S 12 would constitutionally cap state income tax rates, requiring two legislative approvals and voter referendum to potentially constrain state revenue and public service funding.

Joint session held and recessed to Wednesday, October 28, 2026
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Bill Summary · S 12

Legislative bill overview

S 12 proposes a constitutional amendment to impose a cap on Massachusetts' state income tax rate. The bill has been introduced and referred to a joint session of the legislature, where constitutional amendments must receive approval from two consecutive legislative sessions before proceeding to a statewide referendum.

Why is this important

Constitutional amendments represent fundamental changes to state governance and are among the most difficult legislative actions to accomplish. The outcome could significantly affect Massachusetts' tax revenue, public service funding, and the state's fiscal capacity—particularly important given Massachusetts' reliance on income tax revenue for education, infrastructure, and social services.

Potential points of contention

  • Revenue implications: A tax cap could constrain state funding for education, healthcare, and infrastructure, or force reallocation from existing programs
  • Economic competitiveness: Supporters argue a cap attracts business and residents; opponents contend it limits Massachusetts' ability to invest in services that drive economic growth
  • Democratic process: The measure requires supermajority support across two consecutive legislatures and a public referendum, raising questions about whether such fundamental tax policy should be embedded in the constitution versus addressed through standard legislation

Compiled from official sources — confirm details with the bill’s official record.

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