SD 2524 Massachusetts Senate · 194th Legislature (2025-2026)

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

This bill proposes a constitutional amendment to establish a maximum limit on the state income tax rate. If adopted, it would prevent the state legislature from raising the income tax rate above a set cap without requiring another constitutional amendment. The measure would directly affect all individuals and businesses subject to the state income tax. The amendment must first pass the legislature and then be approved by voters to become part of the state constitution.
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