Income taxes ballot measures

Issues
Measures by topic
Measures by year
Measures by state

As a state ballot measure topic, income taxes refer to measures concerning taxes levied on the earned income of individuals or households. The topic is grouped within the budget and tax policy area.

This page provides information on:

• upcoming ballot measures and
• a comprehensive list of ballot measures by year and state.

Upcoming ballot measures

See also: 2025 ballot measures and 2026 ballot measures

The following is a list of state ballot measures related to income taxes certified for this year and future elections:

2025

1. Colorado Proposition LL, Allow State to Retain Revenue From Proposition FF Measure (2025) - On the ballot
2. Colorado Proposition MM, Tax Deductions and Revenue for School Meals Measure (2025) - On the ballot
3. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
4. Texas Proposition 2, Prohibit Capital Gains Tax on Individuals, Estates, and Trusts Amendment (2025) - On the ballot

List of state ballot measures

Click the tabs to view state ballot measures related to income taxes, organized by year or state.

Years

States

2025

1. Colorado Proposition LL, Allow State to Retain Revenue From Proposition FF Measure (2025) - On the ballot
2. Colorado Proposition MM, Tax Deductions and Revenue for School Meals Measure (2025) - On the ballot
3. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
4. Texas Proposition 2, Prohibit Capital Gains Tax on Individuals, Estates, and Trusts Amendment (2025) - On the ballot

2024

1. Illinois Income Tax Advisory Question (2024)
2. Washington Initiative 2111, Prohibit Income Taxes Initiative (2024)
3. Washington Initiative 2124, Opt-Out of Long-Term Services Insurance Program Initiative (2024)

2022

1. California Proposition 30, Tax on Income Above $2 Million for Zero-Emissions Vehicles and Wildfire Prevention Initiative (2022)
2. Colorado Proposition FF, Reduce Income Tax Deduction Amounts to Fund School Meals Program Measure (2022)
3. Idaho Advisory Ballot, Income and Corporate Tax Changes and Education Funding Question (2022)
4. Massachusetts Question 1, Tax on Income Above $1 Million for Education and Transportation Amendment (2022)

2020

1. Arizona Proposition 208, Tax on Incomes Exceeding $250,000 for Teacher Salaries and Schools Initiative (2020)
2. Utah Constitutional Amendment G, Use Income and Property Tax Revenue to Support Children and Individuals with Disabilities Amendment (2020)

2018

1. Colorado Amendment 73, Establish Income Tax Brackets and Raise Taxes for Education Initiative (2018)

2015

1. Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)

2013

1. Colorado Tax Increase for Education, Amendment 66 (2013)

2012

1. California Proposition 38, State Income Tax Increase for Education Funding Initiative (2012)

2010

1. Maine Question 1, Tax Code Referendum (June 2010)
2. Missouri Proposition A, Limits on Earnings Tax Initiative (2010)

2008

1. Massachusetts Question 1, Elimination of the State Income Tax Initiative (2008)

2006

1. California Proposition 82, Free Half-Day Public Preschool Program Initiative (June 2006)

2004

1. California Proposition 63, Tax Increase on Income Above $1 Million for Mental Health Services Initiative (2004)

2002

1. Massachusetts Question 1, Prohibition on State Personal Income Tax Initiative (2002)
2. Oregon Measure 23, Creation of Healthcare Finance Plan Initiative (2002)

2000

1. Massachusetts Question 4, Income Tax Reduction Initiative (2000)
2. Massachusetts Question 6, Toll and Motor Vehicle Excise Tax Credit Initiative (2000)
3. Massachusetts Question 7, Charitable Donation Income Tax Deduction Initiative (2000)

1998

1. Massachusetts Question 3, Decrease State Income Tax Rate on Interest and Dividends Initiative (1998)

1994

1. Massachusetts Question 6, Graduated Income Tax Initiative (1994)
2. Massachusetts Question 7, Graduated Income Tax and Tax Code Changes Initiative (1994)

1990

1. Massachusetts Question 3, Income Tax Rates, Fee Limits, and Change Certain Tax Laws Initiative (1990)
2. Oregon Measure 11, Open Enrollment for Public Schools, Refundable Tax Credits for Non-Public Education, and Voter Approval for New Restrictions on Nonpublic Education Initiative (1990)
3. South Dakota Amendment C, Income Tax Measure (1990)

1988

1. Missouri Amendment 8, MedAssist Public Health Coverage and Earnings Tax Initiative (1988)
2. Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)
3. Utah Initiative C, Refundable Income Tax Credit for Private and Homeschool Education Expenses Measure (1988)

1987

1. North Dakota Income Tax Increase and Withholding Referendum, Measure 2 (1987)

1986

1. Massachusetts Question 3, State Income Tax Surtax Repeal and Revenue Growth Limit Initiative (1986)

1984

1. Michigan Proposal C, Require Voter Approval for Tax Increases and Limit Local Nonresident Income Taxes Initiative (1984)

1981

1. Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)

1980

1. Massachusetts Question 2, "Proposition 2½" Limit on Property Taxes Initiative (1980)
2. Michigan Proposal E, Development of Correctional Facilities Referendum (1980)

1978

1. Michigan Proposal J, Tax Limitations and Program Funding Initiative (1978)

1976

1. Massachusetts Question 2, Graduated Income Tax Rate Amendment (1976)
2. Michigan Proposal D, Graduated Income Tax Initiative (1976)

1972

1. Massachusetts Question 6, Graduated Income Tax Amendment (1972)
2. Michigan Proposal D, Graduated Income Tax Initiative (1972)

1970

1. Missouri Proposition 1, State Income Tax Referendum (April 1970)
2. South Dakota Initiated Measure 2, State Income Tax Measure (1970)
3. Utah Proposition 3, Grant Legislature Power to Determine Income Tax Calculations Amendment (1970)

1968

1. Massachusetts Question 2, Graduated Income Tax Amendment (1968)
2. Michigan Proposal No. 1, Imposition of a Graduated Income Tax Amendment (1968)
3. Missouri Amendment 2, Allow State Income Tax Definition by Reference to Federal Law Measure (1968)
4. Nebraska Amendment 16, Income Tax Initiative (1968)

1966

1. Nebraska Amendment 8, State Income Tax Laws Amendment (1966)
2. Nebraska Referendum 1, Income Tax Law Referendum (1966)

1962

1. Georgia Amendment 5, Peace Officer Compensation Amendment (1962)
2. Massachusetts Question 1, Graduated Income Tax Amendment (1962)

1954

1. Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)

1946

1. Utah Amendment 4, Permit that Revenue from Income and Property Taxes be Decided by Statute Measure (1946)

1940

1. Colorado Measure 4, Income Tax to Replace Property Taxes Initiative (1940)

1939

1. California Proposition 1, Retirement Warrants Initiative (1939)

1936

1. Colorado General Assembly Empowered to Provide Graduated Income Tax, Measure 8 (1936)
2. Colorado General Assembly Empowered to Provide for Income Tax, Measure 4 (1936)
3. Michigan Proposal No. 4, Prohibition of Certain Tax and Establishment of an Income Tax Initiative (1936)

1934

1. Michigan Proposal No. 5, Property Classification and Income Tax for Schools Initiative (1934)

1932

1. Colorado Measure 4, Graduated Income Tax Initiative (1932)
2. Colorado Measure 5, Taxes for Public Schools Initiative (1932)

1930

1. Georgia Amendment 4, Income Tax Measure (1930)

1924

1. Michigan Graduated Income Tax Initiative (1924)

1922

1. Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922)
2. Michigan Income Tax Amendment (1922)
3. Utah Question 2, Create Property Classes and Permit Income Taxes Amendment (1922)

1918

1. South Dakota Amendment A, Graduated Individual Income Tax Measure (1918)

1916

1. South Dakota Amendment 3, State Revenue and Finance Structure Measure (1916)

1915

1. Massachusetts Property Income Tax and Exemptions Amendment (October 1915)

1912

1. Oregon Measure Nos. 350-351, Graduated Income Tax Initiative (1912)

1900

1. Utah Provide for the Remittance of Taxes for the Poor Amendment (1900)

Arizona

1. Arizona Proposition 208, Tax on Incomes Exceeding $250,000 for Teacher Salaries and Schools Initiative (2020)

California

1. California Proposition 1, Retirement Warrants Initiative (1939)
2. California Proposition 30, Tax on Income Above $2 Million for Zero-Emissions Vehicles and Wildfire Prevention Initiative (2022)
3. California Proposition 38, State Income Tax Increase for Education Funding Initiative (2012)
4. California Proposition 63, Tax Increase on Income Above $1 Million for Mental Health Services Initiative (2004)
5. California Proposition 82, Free Half-Day Public Preschool Program Initiative (June 2006)

Colorado

1. Colorado Amendment 73, Establish Income Tax Brackets and Raise Taxes for Education Initiative (2018)
2. Colorado General Assembly Empowered to Provide Graduated Income Tax, Measure 8 (1936)
3. Colorado General Assembly Empowered to Provide for Income Tax, Measure 4 (1936)
4. Colorado Measure 4, Graduated Income Tax Initiative (1932)
5. Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922)
6. Colorado Measure 4, Income Tax to Replace Property Taxes Initiative (1940)
7. Colorado Measure 5, Taxes for Public Schools Initiative (1932)
8. Colorado Proposition FF, Reduce Income Tax Deduction Amounts to Fund School Meals Program Measure (2022)
9. Colorado Proposition LL, Allow State to Retain Revenue From Proposition FF Measure (2025) - On the ballot
10. Colorado Proposition MM, Tax Deductions and Revenue for School Meals Measure (2025) - On the ballot
11. Colorado Tax Increase for Education, Amendment 66 (2013)

Georgia

1. Georgia Amendment 4, Income Tax Measure (1930)
2. Georgia Amendment 5, Peace Officer Compensation Amendment (1962)

Idaho

1. Idaho Advisory Ballot, Income and Corporate Tax Changes and Education Funding Question (2022)

Illinois

1. Illinois Income Tax Advisory Question (2024)

Louisiana

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)

Maine

1. Maine Question 1, Tax Code Referendum (June 2010)

Massachusetts

1. Massachusetts Property Income Tax and Exemptions Amendment (October 1915)
2. Massachusetts Question 1, Elimination of the State Income Tax Initiative (2008)
3. Massachusetts Question 1, Graduated Income Tax Amendment (1962)
4. Massachusetts Question 1, Prohibition on State Personal Income Tax Initiative (2002)
5. Massachusetts Question 1, Tax on Income Above $1 Million for Education and Transportation Amendment (2022)
6. Massachusetts Question 2, "Proposition 2½" Limit on Property Taxes Initiative (1980)
7. Massachusetts Question 2, Graduated Income Tax Amendment (1968)
8. Massachusetts Question 2, Graduated Income Tax Rate Amendment (1976)
9. Massachusetts Question 3, Decrease State Income Tax Rate on Interest and Dividends Initiative (1998)
10. Massachusetts Question 3, Income Tax Rates, Fee Limits, and Change Certain Tax Laws Initiative (1990)
11. Massachusetts Question 3, State Income Tax Surtax Repeal and Revenue Growth Limit Initiative (1986)
12. Massachusetts Question 4, Income Tax Reduction Initiative (2000)
13. Massachusetts Question 6, Graduated Income Tax Amendment (1972)
14. Massachusetts Question 6, Graduated Income Tax Initiative (1994)
15. Massachusetts Question 6, Toll and Motor Vehicle Excise Tax Credit Initiative (2000)
16. Massachusetts Question 7, Charitable Donation Income Tax Deduction Initiative (2000)
17. Massachusetts Question 7, Graduated Income Tax and Tax Code Changes Initiative (1994)

Michigan

1. Michigan Graduated Income Tax Initiative (1924)
2. Michigan Income Tax Amendment (1922)
3. Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)
4. Michigan Proposal C, Require Voter Approval for Tax Increases and Limit Local Nonresident Income Taxes Initiative (1984)
5. Michigan Proposal D, Graduated Income Tax Initiative (1972)
6. Michigan Proposal D, Graduated Income Tax Initiative (1976)
7. Michigan Proposal E, Development of Correctional Facilities Referendum (1980)
8. Michigan Proposal J, Tax Limitations and Program Funding Initiative (1978)
9. Michigan Proposal No. 1, Imposition of a Graduated Income Tax Amendment (1968)
10. Michigan Proposal No. 4, Prohibition of Certain Tax and Establishment of an Income Tax Initiative (1936)
11. Michigan Proposal No. 5, Property Classification and Income Tax for Schools Initiative (1934)
12. Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)

Missouri

1. Missouri Amendment 2, Allow State Income Tax Definition by Reference to Federal Law Measure (1968)
2. Missouri Amendment 8, MedAssist Public Health Coverage and Earnings Tax Initiative (1988)
3. Missouri Proposition 1, State Income Tax Referendum (April 1970)
4. Missouri Proposition A, Limits on Earnings Tax Initiative (2010)

Nebraska

1. Nebraska Amendment 16, Income Tax Initiative (1968)
2. Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)
3. Nebraska Amendment 8, State Income Tax Laws Amendment (1966)
4. Nebraska Referendum 1, Income Tax Law Referendum (1966)

North Dakota

1. North Dakota Income Tax Increase and Withholding Referendum, Measure 2 (1987)

Oregon

1. Oregon Measure 11, Open Enrollment for Public Schools, Refundable Tax Credits for Non-Public Education, and Voter Approval for New Restrictions on Nonpublic Education Initiative (1990)
2. Oregon Measure 23, Creation of Healthcare Finance Plan Initiative (2002)
3. Oregon Measure Nos. 350-351, Graduated Income Tax Initiative (1912)

South Dakota

1. South Dakota Amendment 3, State Revenue and Finance Structure Measure (1916)
2. South Dakota Amendment A, Graduated Individual Income Tax Measure (1918)
3. South Dakota Amendment C, Income Tax Measure (1990)
4. South Dakota Initiated Measure 2, State Income Tax Measure (1970)

Texas

1. Texas Proposition 2, Prohibit Capital Gains Tax on Individuals, Estates, and Trusts Amendment (2025) - On the ballot

Utah

1. Utah Amendment 4, Permit that Revenue from Income and Property Taxes be Decided by Statute Measure (1946)
2. Utah Constitutional Amendment G, Use Income and Property Tax Revenue to Support Children and Individuals with Disabilities Amendment (2020)
3. Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)
4. Utah Initiative C, Refundable Income Tax Credit for Private and Homeschool Education Expenses Measure (1988)
5. Utah Proposition 3, Grant Legislature Power to Determine Income Tax Calculations Amendment (1970)
6. Utah Provide for the Remittance of Taxes for the Poor Amendment (1900)
7. Utah Question 2, Create Property Classes and Permit Income Taxes Amendment (1922)

Washington

1. Washington Initiative 2111, Prohibit Income Taxes Initiative (2024)
2. Washington Initiative 2124, Opt-Out of Long-Term Services Insurance Program Initiative (2024)

See also

• List of ballot measures by topic