The proposed amendment would authorize but not require, the Legislature to modify the Massachusetts income tax laws by the use of graduated rates instead of the present flat or uniform rates. The Legislature could do this in any one of three ways:

1. Apply a uniform rate or percentage to an individual's federal income tax liability; or

2. Apply graduated rates to an individual's federal taxable income; or

3. Apply graduated rates to income determined to be taxable under Massachusetts law.

The Legislature would also be authorized to provide for reasonable exemptions, deductions and abatements and make the definition of any term used in the state tax law automatically the same as it is under Federal Law.