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Bill

CACR 12

the adoption of tax laws.

2026 Regular Session Introduced by Daryl Abbas and 13 co-sponsors

CACR 12 requires a supermajority to pass broad-based taxes, altering how Massachusetts enacts broad taxes; it goes to voters for ratification.

Ought to Pass with Amendment 2026-1134h: MF RC 193-148 Lacking Necessary Three-Fifths Vote 05/14/2026 HJ 13
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WeVote Research Nonpartisan
Bill Summary · CACR 12

Summary of CACR 12 (Constitutional Amendment)

Overview

CACR 12 is a constitutional amendment proposal titled “relating to voting on broad-based taxes.” The bill would require a supermajority vote of the General Court (the state legislature) in order to enact any broad-based taxes. As a constitutional amendment, it would ultimately require approval by voters in a statewide referendum if it advances through the legislative process.

Key Provisions

  • Primary change: The General Court would be required to pass any broad-based tax measures with a supermajority vote. The bill does not specify the exact percentage in the summary, but it creates a higher threshold than a simple majority for enacting broad-based taxes.
  • Subject matter: The prohibition or restriction applies specifically to “broad-based taxes.” The text summary provided does not define broad-based taxes, but such terms typically include broad, non-exempt taxes levied across a wide base (e.g., general sales taxes, broad income taxes, or broad property tax schemes), excluding targeted or narrow taxes.
  • Constitutional mechanism: As a constitutional amendment, if CACR 12 passes the General Court, it would generally be placed before voters in a statewide ballot for ratification.

Who Would Be Affected

  • State lawmakers: Any attempt to enact broad-based taxes would require a supermajority vote, potentially altering the legislative calculus and negotiation dynamics.
  • Taxpayers and residents: The threshold could affect the likelihood of new broad-based tax measures becoming law, with potential fiscal and budgetary implications depending on tax policy decisions.
  • Public policy process: The amendment would constrain revenue-raising options at the state level, shaping future fiscal policymaking and compromise.

Procedural and Timeline Aspects

  • Introduced: November 24, 2025
  • Current status: “To Be Introduced 01/07/2026” with referral to the Senate Finance committee (SJ 1 indicates Senate Joint Resolution status).
  • Next steps: If advanced, CACR 12 would proceed through committee consideration, potential floor votes in both chambers, and, if approved, would move to a statewide ballot for voter ratification as a constitutional amendment.

Notes

  • The bill’s text would clarify the exact definition of “broad-based taxes” and the precise supermajority percentage required.
  • As of the provided information, detailed fiscal impact analyses or legislative projections have not been included.

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

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