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Bill

SD 2524

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

194th Legislature (2025-2026) Introduced by Bruce Tarr

Massachusetts constitutional amendment proposing permanent state income tax cap, limiting legislature's revenue-raising authority and funding flexibility for public services.

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Bill Summary · SD 2524

Legislative bill overview

SD 2524 proposes a constitutional amendment that would establish a permanent cap on Massachusetts' state income tax rate, preventing future legislatures from increasing it beyond a specified level. The amendment would require voter approval through a statewide referendum before taking effect.

Why is this important

Massachusetts' income tax is a major revenue source for education, healthcare, infrastructure, and social services. A constitutional cap would limit the state's fiscal flexibility during economic downturns or when addressing newly identified public needs, potentially forcing difficult choices between service cuts and alternative revenue sources. This represents a fundamental shift in how the state can fund government operations.

Potential points of contention

  • Revenue constraints: A cap could reduce funding for schools, universities, hospitals, and social programs during emergencies or demographic changes requiring increased spending
  • Economic fairness: Opponents argue progressive taxation allows wealthier residents to contribute more; supporters contend caps protect working families from tax increases
  • Rigidity: Constitutional amendments are difficult to modify; critics worry future generations cannot adjust the cap if circumstances change, while supporters view this permanence as essential protection against political spending increases
  • Definition details: The bill's specific cap rate and how it accounts for inflation would significantly impact its practical effects but require careful legislative definition

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

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