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Massachusetts Question 6, Graduated Income Tax Amendment (1972)

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Massachusetts Question 6

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Election date

November 7, 1972

Topic
Income taxes
Status

DefeatedDefeated

Type
Legislatively referred constitutional amendment
Origin

State legislature



Massachusetts Question 6 was on the ballot as a legislatively referred constitutional amendment in Massachusetts on November 7, 1972. It was defeated.

A “yes” vote supported allowing for the use of a graduated income tax scheme.

A “no” vote opposed allowing for the use of a graduated income tax scheme.


Election results

Massachusetts Question 6

Result Votes Percentage
Yes 712,030 32.85%

Defeated No

1,455,639 67.15%
Results are officially certified.
Source


Text of measure

Ballot title

The ballot title for Question 6 was as follows:

Do you approve of the adoption of an amendment to the constitution summarized below, which was approved by the General Court in a joint session of the two branches held July 2, 1969, received 204 votes in the affirmative and 49 in the negative, and in a joint session of the two branches held May 12, 1971, received 245 votes in the affirmative and 20 in the negative?

Ballot summary

The ballot summary for this measure was:

The proposed amendment would authorize but not require, the Legislature to modify the Massachusetts income tax laws by the use of graduated rates instead of the present flat or uniform rates. The Legislature could do this in any one of three ways:

1. Apply a uniform rate or percentage to an individual's federal income tax liability; or

2. Apply graduated rates to an individual's federal taxable income; or

3. Apply graduated rates to income determined to be taxable under Massachusetts law.

The Legislature would also be authorized to provide for reasonable exemptions, deductions and abatements and make the definition of any term used in the state tax law automatically the same as it is under Federal Law.

Full Text

The full text of this measure is available here.


Path to the ballot

See also: Amending the Massachusetts Constitution

A simple majority vote is required during two successive joint legislative sessions for the Massachusetts State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 101 votes in the joint session of the state legislature, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also


External links

Footnotes