the adoption of tax laws.

The core mechanism changed from requiring a two-thirds supermajority vote of both chambers to pass broad-based taxes, to an outright prohibition on the House of Representatives adopting any personal income tax. The original allowed such taxes if enough legislators voted for them; the amendment makes them impossible regardless of vote count.

The range of covered taxes narrowed from all 'broad-based taxes' (personal income, sales or use, capital gains, inheritance, estate, death, or similar schemes) to only taxes on personal income (wages, earned income, personal income, or other income of individuals). Sales tax, capital gains tax, and estate tax are no longer covered.

An explicit exception was added stating the prohibition does not apply to taxation of businesses, corporations, or other non-individual entities, preserving the state's ability to tax those entities.

The original applied to the general court as a whole (both Senate and House requiring two-thirds). The amendment applies only to the House of Representatives, leaving the Senate's role unspecified.

The constitutional placement moved from Part I (after article 5-b, new article 5-c) to Part II (after article 18-a, new article 18-b), which is the section dealing with taxation and revenue.