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An Amendment for an Additional Tax on Income Over One Million | |||||||||||||
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 Results by county
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2022 Massachusetts Question 1, commonly referred to as the "Millionaires Tax" or the "Fair Share Amendment", was a proposal to amend the state constitution to create a new 4% tax on income for people earning more than $1,000,000 annually, with the new revenue to go towards infrastructure and education. [1] The proposal passed, with 52% voting 'Yes'. [2]
| Elections in Massachusetts |
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 Massachusettsportal |
A similar measure was certified to be placed on the ballot for the 2018 cycle by Attorney General Maura Healey. However, the Supreme Judicial Court struck it from the ballot, ruling that the wording of the measure was unconstitutional as it mixed unrelated subjects. The 2022 measure sought to solve this issue by placing it on the ballot as a legislatively referred constitutional amendment. This type of amendment is not subject to the same rules on the mixing of subjects. The General Court approved the amendment in mid-2021, clearing the way for the measure to be successfully placed on the ballot. [3]
| Poll source | Date(s) administered | Sample size [b] | Margin of error | Yes | No | Other | Undecided |
|---|---|---|---|---|---|---|---|
| UMass Amherst/WCVB [12] | October 20–26, 2022 | 700 (RV) | ± 4.3% | 59% | 33% | – | 8% |
| UMass Lowell [13] | October 18–25, 2022 | 1000 (LV) | ± 4.1% | 61% | 34% | – | 5% |
| Suffolk University/Boston Globe/NBC10 Boston/Telemundo [14] [15] | October 13–16, 2022 | 500 (LV) | ± 4.4% | 58.4% | 37.4% | – | 4.2% |
| MassINC [16] | October 5-14, 2022 | 987 (LV) | ± 3.2% | 59% | 31% | – | 10% |
| Suffolk University/Boston Globe/NBC10 Boston/Telemundo [17] [15] | September 10-13, 2022 | 500 (LV) | ± 4.4% | 56.2% | 35.2% | 0.8% [c] | 7.8% |
| Choice | Votes | % |
|---|---|---|
 Yes | 1,267,132 | 52.25 |
| No | 1,158,225 | 47.75 |
| Total votes | 2,425,357 | 100.00 |
| Source: Massachusetts Secretary of the Commonwealth | ||
| County | For | Against | ||
|---|---|---|---|---|
| # | % | # | % | |
| Barnstable | 53,761 | 47.8% | 58,823 | 52.2% |
| Berkshire | 32,183 | 67.6% | 15,429 | 32.4% |
| Bristol | 82,774 | 46.7% | 94,585 | 53.3% |
| Dukes | 5,322 | 59.0% | 3,705 | 41.0% |
| Essex | 138,519 | 49.6% | 140,903 | 50.4% |
| Franklin | 21,052 | 68.1% | 9,859 | 31.9% |
| Hampden | 66,168 | 49.3% | 67,958 | 50.7% |
| Hampshire | 43,042 | 67.7% | 20,526 | 32.3% |
| Middlesex | 331,283 | 55.8% | 262,079 | 44.2% |
| Nantucket | 2,131 | 47.2% | 2,387 | 52.8% |
| Norfolk | 134,679 | 48.5% | 143,144 | 51.5% |
| Plymouth | 91,819 | 43.8% | 117,953 | 56.2% |
| Suffolk | 124,409 | 63.8% | 70,476 | 36.2% |
| Worcester | 138,673 | 48.3% | 148,496 | 51.7% |
| Total | 1,267,132 | 52.25% | 1,158,225 | 47.75% |
Question 1 created an additional 4% tax on income earned above $1 million, for the purpose of providing funds for public education, roads and bridges, and public transportation. Massachusetts also has a 5% flat income tax, creating a total tax rate of 9% on all income above $1 million. The amendment also authorized the $1 million threshold to be adjusted to match cost of living in Massachusetts, using the same method used to establish federal income brackets. The tax took effect on January 1, 2023, two months after voters approved it. [18] [19]
In the first year of the tax being in effect, it generated around $1 billion in revenue, of which $524 million went toward education ($224 million for K-12 education and $229 million for higher education) and $477 million went toward infrastructure. In a 2023 report on the business tax climates in states across the country, the Tax Foundation ranked Massachusetts 46th in the nation. The state had ranked 34th the year before, with the Tax Foundation citing the new tax as a factor in the state's decline. The Healey administration gave the tax credit for multiple new programs the state had initiated, including free school lunches for K-12 students and free community college for some students. [20]
