Massachusetts Question 4, Hazardous Substances Excise Tax Initiative (1992)
| Massachusetts Question 4 | |
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| Election date |
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| Topic Pollution, waste, and recycling policy and Restricted-use funds |
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| Status |
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| Type Indirect initiated state statute |
Origin |
Massachusetts Question 4 was on the ballot as an indirect initiated state statute in Massachusetts on November 3, 1992. It was defeated.
A “yes” vote supported this ballot initiative to:
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A “no” vote opposed enacting an excise tax on certain oil, toxic chemicals, and hazardous substances and using the revenue for environmental cleanup through the Environmental Challenge Fund. |
Election results
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Massachusetts Question 4 |
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| Result | Votes | Percentage | ||
| Yes | 1,051,046 | 41.44% | ||
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1,485,451 | 58.56% | ||
Text of measure
Ballot title
The ballot title for Question 4 was as follows:
| “ | Do you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives before May 6, 1992? | ” |
Ballot summary
The ballot summary for this measure was:
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This proposed law would impose an excise tax on oil, toxic chemicals, and other hazardous substances, and would direct that the money raised, along with the fees paid by hazardous waste transporters and specific revenues under other state laws, be deposited in the state Environmental Challenge Fund. Money in the Fund would be used, subject to legislative appropriation, to assess and clean up sites that have been or may be contaminated by oil or hazardous materials, and to carry out and enforce the excise. As of July 1, 1993, the excise would apply to persons, businesses, and other entities possessing 50,000 pounds or more of oil and toxic chemicals covered by the proposed law. Toxic chemicals would be covered if classified as toxic by the federal Environmental Protection Administration (EPA) under federal law. As of July 1,1994, substances listed as hazardous by the EPA under federal law would also become subject to the excise. Until June 30, 1995, the excise would be two-tenths of one cent ($0,002) per pound. In later years, the state Commissioner of Revenue would set the excise rate at a level, not to exceed two-tenths of one cent per pound, sufficient to yield $35 million annually in 1995 dollars. The excise would not apply to gasoline or other special engine fuels, jet fuel taxed under other state law, numbers 1 or 2 fuel oil, kerosene, animal or vegetable oil, or waste oil classified as hazardous waste under other state law. Nor would the excise apply to oils, toxic chemicals, or hazardous substances merely being shipped through Massachusetts; or contained in a consumer product intended for retail sale; or present in a mixture at a concentration of less than one percent; or present in hazardous waste being transported by a licensed hazardous waste transporter who had paid or will pay a transporter fee under state law; or for which the excise tax has already been paid under the proposed law and which have not been reprocessed or recycled since payment of the excise. The excise also would not apply to oils, toxic chemicals, or hazardous substances that are possessed by individuals for personal, non-business purposes; or are contained in vehicles or vessels intended to be used for normal purposes; or are produced in Massachusetts as a by-product of pollution control equipment or the clean-up of hazardous materials and are handled in compliance with federal and state environmental laws. Finally, the excise would not apply to toxic chemicals or hazardous substances in a manufactured product the use of which requires a specific shape or design and which does not release toxic substances under normal use. Under the proposed law, the excise would ordinarily be collected from the first person or business within Massachusetts to come into possession of materials subject to the tax. If that person or business had not paid the excise a later possessor could be required to pay the excise and could then recover a corresponding amount from the first possessor. The proposed law would provide credits for excises paid on materials that become ingredients in the manufacture of other materials subject to the tax, and it would provide credits for similar excises or taxes paid to other states. Persons possessing more than 25,000 pounds of materials subject to the excise in any six-month period would be required to obtain a license from the Commissioner of Revenue. The Commissioner could issue regulations establishing recordkeeping and reporting requirements for persons possessing such materials. The Commissioner would collect the excise through procedures similar to those for other state taxes and could issue regulations to implement the proposed law. The proposed law states that if any of its provisions were declared invalid, the other provisions would remain in effect. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
An indirect initiated state statute is a citizen-initiated ballot measure that amends state statute. There are nine (9) states that allow citizens to initiate indirect state statutes.
While a direct initiative is placed on the ballot once supporters file the required number of valid signatures, an indirect initiative is first presented to the state legislature. Legislators have a certain number of days, depending on the state, to adopt the initiative into law. Should legislators take no action or reject the initiative, the initiative is put on the ballot for voters to decide.
In Massachusetts, the number of signatures required for an indirect initiated state statute is equal to 3% of the votes cast in the last gubernatorial election. Massachusetts also has a distribution requirement that requires no more than 25% of the certified signatures on any petition can come from a single county.
The state Legislature has until the first Wednesday of May in the election year to pass the statute. If the legislature does not pass the proposed statute, proponents must collect a second round of signatures equal to 0.5% of the votes cast in the last gubernatorial election. The Legislature also has the power to place an alternative measure alongside the proposed statute via a simple majority vote of the state legislature.
A simple majority vote is required for voter approval. However, the number of affirmative votes cast for the measure must be greater than 30% of the votes cast in the election.
See also
External links
Footnotes
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