Massachusetts Income Tax and State Agency Fees Initiative, Question 3 (1990)

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The Massachusetts Income Tax and State Agency Fees Initiative, also known as Question 3, was on the November 6, 1990 ballot in Massachusetts as an initiated state statute, where it was defeated.

The initiative sought to change the income tax law and regulate state agency fees. If the measure had been approved, it would have set the state income tax rate on earned income at 4.25% in 1991 and 4.625% in 1992, with certain exceptions. It also would have capped state agency fees so they could be no greater than those imposed on or before June 30, 1988.[1]

Election results

Massachusetts Question 3 (1990)
Defeatedd No1,397,54259.91%
Yes 935,337 40.09%

Election results via: The Massachusetts Secretary of the Commonwealth

Text of measure

Ballot language

The language that appeared on the ballot was:[1]

"Do you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives before May 2, 1990?"

Ballot summary

The summary of the proposal on the ballot was:[1]

This proposed law would change the state income tax rate, affect language contained in certain tax provisions, and regulate the setting of fees by state agencies and authorities.

The proposed law would set the state income tax rate on Part B taxable income (in general, earned income) at 4.25% for 1991 and 4.625% for 1992, except for income from unemployment compensation, alimony, Massachusetts bank interest, rental income, pension and annuity income, and IRA/Keogh deductions, which would be taxed at 5%.

The proposed law also provides that the fee imposed by any state agency or authority shall be no more than the fee that was in effect on or before June 30, 1988. The state Secretary of Administration would determine the amount to be charged for any service, registration, regulation, license, fee, permit or other public function, except for the rates of tuition or fees at state colleges and universities or any fees or charges relative to the administration and operation of the state courts. Any increase or decrease in a fee, or the establishment of any new fee, would require the approval of the Legislature. Any increase in a fee would not apply to persons 65 years of age or older. No state agency or authority could collect any fee which exceeds the administrative costs directly incurred by the state agency or authority to produce and process the application for any license or permit The Secretary of Administration must report information concerning fees to the Legislature on an annual basis.

The proposed law provides that for tax periods commencing on or after January 1, 1991, language in certain provisions of the Massachusetts general laws relating to taxes shall be the same as it was on August 2, 1989, or the effective date the proposed law, whichever language yields less tax revenue. The tax provisions affected includes sections relating to the surtax on business income, corporate excise taxes, S corporation taxes, taxes on security corporations, taxes on Part A income (in general, unearned income, bank taxes, excise taxes on alcoholic beverages and cigarettes, excise taxes on deeds, estate taxes, payments to the Commonwealth relating to horse and dog racing, payments to the Commonwealth relating to boxing and sparring matches, taxes on utilities companies, gasoline taxes, taxes on insurance companies, excise taxes on motor vehicles, taxes on urban redevelopment corporations, sales tax, use tax, room occupancy excise tax, property taxes, and taxes on proceeds from raffles and bazaars.

The proposed law also contains a provision that if any sections of the law are held to be invalid, all other sections of the law are to remain in effect.[2]

See also

External links

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  1. 1.0 1.1 1.2 Secretary of the Commonwealth, "Public Document No. 43 Massachusetts Election Statistics 1990," accessed February 20, 2014
  2. Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.