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:-
“Such tax may be levied at a uniform rate or at graduated rates and may be at different rates upon income derived from different classes of property. The general court may grant reasonable exemptions and abatements and establish the number and range of brackets.”
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.