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Summary of Question 3

The proposed law would reduce and then repeal the 7 1/2% surtax on Massachusetts state income taxes and would limit state tax revenue growth to the level of growth in total wages and salaries of the citizens of the state.

It would set the rate of the surtax on Massachusetts state income taxes at 3 3/4% for tax years beginning during 1986, and it would repeal the surtax for tax years beginning on or after January 1, 1987.

The allowable state tax revenues for any fiscal year are limited to the allowable state tax revenues for the prior fiscal year as increased by the average rate of growth of Massachusetts wages and salaries for the three immediately preceding calendar years, For purposes of calculating the proposed limit for fiscal year 1987, allowable state tax revenues for fiscal 1986 are the net tax revenues for that fiscal year, but excluding revenues derived from the surtax on state personal income tax, Further, if in any fiscal year the calculation of the limit results in allowable state tax revenues less than the amount of allowable state tax revenues for the prior year, then allowable state tax revenues for that fiscal year shall be equal to the allowable state tax revenues for the prior year, The revenues limited by this law would not include non-tax revenues such as federal reimbursements, tuitions, fees and earnings on investments.

The amount of allowable state tax revenues for any fiscal year would have to be reduced if a new state law were enacted allowing local governments to impose new or increased taxes or excises, The reduction would be equal to the amount of revenue derived from the new tax or increase, The reduction in state tax revenues would first take effect in the fiscal year following the enactment of the new law authorizing new local taxes or increases.

If state tax revenues exceed the limit imposed by the proposed law, as determined by the State Auditor, a tax credit would have to be granted equal to the total amount of excess tax revenue, The credit would be applied to the then current personal income tax liability of all taxpayers in proportion to their personal income tax liability in the preceding year.

The provisions of this Act could be enforced in court by a group of taxpayers.

1986 - Berkshire County - Question 3Do you approve of a law summarized below, which was disapproved by the House of Representatives on May 6, 1986, by a vote of 49 - 93, and on which no vote was taken by the Senate before May 7, 1986?

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Berkshire County Results
« Return to Aggregate Results

 
City/Town Ward Pct Blanks Total Votes Cast
Totals
22,365
15,576
6,154 44,095
Adams
 
1,898
1,276
423
3,597
Alford
 
87
41
8
136
Becket
 
155
117
36
308
Cheshire
 
587
410
127
1,124
Clarksburg
 
327
207
46
580
Dalton
 
1,315
865
157
2,337
Egremont
 
239
167
35
441
Florida
 
132
94
18
244
Great Barrington
 
927
692
376
1,995
Hancock
 
101
91
22
214
Hinsdale
 
301
151
49
501
Lanesborough
 
571
306
119
996
Lee
 
813
526
264
1,603
Lenox
 
1,096
656
268
2,020
Monterey
 
138
124
20
282
Mount Washington
 
19
19
8
46
New Ashford
 
66
31
5
102
New Marlborough
 
220
139
31
390
N. Adams
 
2,334
1,915
704
4,953
Otis
 
136
89
30
255
Peru
 
117
79
11
207
Pittsfield
 
7,517
4,810
2,818
15,145
Richmond
 
312
238
37
587
Sandisfield
 
91
48
11
150
Savoy
 
94
51
10
155
Sheffield
 
583
280
73
936
Stockbridge
 
437
395
96
928
Tyringham
 
65
49
22
136
Washington
 
93
72
12
177
W. Stockbridge
 
249
172
63
484
Williamstown
 
1,209
1,365
232
2,806
Windsor
 
136
101
23
260
County Totals
22,365
15,576
6,154 44,095