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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 - Plymouth 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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Plymouth County Results
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City/Town Ward Pct Blanks Total Votes Cast
Totals
64,916
47,341
9,165 121,422
Abington
 
2,241
1,612
312
4,165
Bridgewater
 
2,344
1,897
458
4,699
Brockton
 
10,750
7,888
1,982
20,620
Carver
 
1,601
1,163
177
2,941
Duxbury
 
2,496
1,767
253
4,516
E. Bridgewater
 
1,420
1,048
231
2,699
Halifax
 
970
886
111
1,967
Hanover
 
2,182
1,444
227
3,853
Hanson
 
1,225
986
189
2,400
Hingham
 
4,129
2,882
578
7,589
Hull
 
1,398
1,165
297
2,860
Kingston
 
1,372
1,048
240
2,660
Lakeville
 
1,232
826
117
2,175
Marion
 
805
769
76
1,650
Marshfield
 
3,655
2,559
413
6,627
Mattapoisett
 
1,382
991
167
2,540
Middleborough
 
2,369
1,758
273
4,400
Norwell
 
1,971
1,103
246
3,320
Pembroke
 
2,195
1,558
190
3,943
Plymouth
 
6,453
4,861
1,095
12,409
Plympton
 
371
314
45
730
Rochester
 
765
481
82
1,328
Rockland
 
2,029
1,669
268
3,966
Scituate
 
3,602
2,309
333
6,244
Wareham
 
2,604
2,069
407
5,080
W. Bridgewater
 
1,326
817
138
2,281
Whitman
 
2,029
1,471
260
3,760
County Totals
64,916
47,341
9,165 121,422