SENATE DOCKET, NO. 1451        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 18

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Stanley C. Rosenberg

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying proposal for constitutional amendment:

Proposal for a legislative amendment to the Constitution allowing for a graduated income tax.

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PETITION OF:

 

Name:

District/Address:

Stanley C. Rosenberg

Hampshire, Franklin and Worcester

James B. Eldridge

 

Jay R. Kaufman

15th Middlesex

Sonia Chang-Diaz

 

Alice K. Wolf

25th Middlesex

Jonathan Hecht

29th Middlesex

David B. Sullivan

6th Bristol

Elizabeth A. Malia

11th Suffolk

Peter V. Kocot

1st Hampshire

Patricia D. Jehlen

 

Jason M. Lewis

31st Middlesex

Daniel A. Wolf

 


SENATE DOCKET, NO. 1451        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 18

By Mr. Rosenberg, petition (accompanied by proposal, Senate, No. 18) of Stanley Rosenberg, James Eldridge, Jay Kaufman and other members of the General Court for a legislative amendment to the Constitution to allow for a graduated income tax. Revenue.

 

The Commonwealth of Massachusetts

 

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In the Year Two Thousand Eleven

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Proposal for a legislative amendment to the Constitution allowing for a graduated income tax.

 

A majority of all the members elected to the Senate and House of Representatives, in joint session, hereby declares it to be expedient to alter the Constitution by the adoption of the following Article of Amendment, to the end that it may become a part of the Constitution [if similarly agreed to in a joint session of the next General Court and approved by the people at the state election next following]:
 

ARTICLE OF AMENDMENT.
 

SECTION 1: Article XLIV of the Amendments to the Constitution is hereby amended by striking out the second and third sentences and inserting in place thereof the following:-

“In order that the burden of such a tax is fairly and equitably distributed, such tax shall be levied at graduated rates, so that higher rates are imposed on taxpayers in higher income brackets and lower rates on those in lower income brackets. The general court may grant reasonable exemptions and abatements and establish the number and range of brackets.”