Article 44 of the Articles of Amendment of the Massachusetts 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 tax is fairly and equitably distributed, such tax shall be levied at graduated rates, so that higher rates are imposed on taxpayer 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.
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