MA S60

Bill

MA S60

Proposal for a legislative amendment to the Constitution relative to income tax

Introduced
04/15/2015

In Committee
04/30/2015

Crossed Over

Passed

Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

Relative to income tax. Revenue.

AI Summary

This bill proposes an amendment to the Massachusetts Constitution, specifically Article XLIV, which deals with income tax. Currently, the Constitution requires income tax to be levied at a uniform rate. This amendment would change that by allowing the tax to be imposed at either a uniform rate or at graduated rates, meaning different tax rates could apply to different income levels. Additionally, it would grant the state legislature, referred to as the "general court," the authority to establish reasonable exemptions (situations where income is not taxed), abatements (reductions in tax liability), and define the number and range of tax brackets. This change aims to provide more flexibility in how income tax is structured and collected.

Committee Categories

Budget and Finance

Sponsors (8)

Jason Lewis (D)*, Ruth Balser (D), Michelle DuBois (D), Jamie Eldridge (D), Tricia Farley-Bouvier (D), Jonathan Hecht (D), Paul Mark (D), Ellen Story (D),

Last Action

Ought NOT to pass (under Joint Rule 23) and placed on file (on 04/30/2015)

Official Document

https://malegislature.gov/Bills/189/S60

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/189/S60
Bill	https://malegislature.gov/Bills/189/S60.pdf

Bill	Bill Name	Last Action	Type
H2736	Establishing the Executive Office of Food Resources and Security	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
S1412	Relative to the employee rights of employees of the Massachusetts Water Resources Authority	Accompanied a study order, see S2314	Similar To
S1421	Relative to retirement boards	Discharged to the committee on Senate Ways and Means	Similar To
S1447	Providing for local property tax relief	Accompanied a study order, see S2290	Similar To
S1455	Relative to the income tax deduction for charitable giving	Accompanied a study order, see S2290	Similar To
S1458	Improving the earned income tax credit for working families	Accompanied a study order, see S2290	Similar To
S1517	To promote housing creation for persons with disabilities	Accompanied a study order, see S2290	Similar To
S1542	Providing taxpayers a hearing at the Appellate Tax Board	Discharged to the committee on Senate Ways and Means	Similar To
S1561	To allow single family homeowners to deduct their municipal water, sewer and trash fees from their state income tax	Accompanied a study order, see S2290	Similar To
S59	Proposal for a legislative amendment to the Constitution providing for a graduated income tax	Ought NOT to pass (under Joint Rule 23) and placed on file	Similar To

Bill > S60

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (8)

Last Action

Official Document

bill text

bill summary

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