S.12

Proposal for a legislative amendment to the Constitution to cap the state income tax

Introduced·3/3/25
Introduced Text

Massachusetts S12 proposes a constitutional amendment to cap the state income tax at 6.25%.

Massachusetts S12 proposes an amendment to the state Constitution to limit the income tax rate to 6.25%. This cap applies to all tax years starting from January 1, 2025. The amendment, if approved by the General Court and the voters, would add a new paragraph to Article 44 of the Massachusetts Constitution.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Mar 25, 2025

1:00 PM

Joint Committee on Revenue Hearing

History

Apr 8

Joint

Joint session held and recessed to Wednesday, October 28, 2026

Oct 9, 2025

Joint

Joint session held and recessed to Wednesday, April 8, 2026

Oct 6, 2025

Joint

Order relative to session adopted and recessed to Thursday, October 9, 2025 at 11:30AM