Massachusetts legislation · 194th General Court
Massachusetts S12: Proposal for a legislative amendment to the Constitution to cap the state income tax
Status: In committee, October 28, 2026
What the bill says
From the introduced text, March 3, 2025:
Article 44 of the Massachusetts Constitution is hereby amended by adding the following paragraph at the end thereof:- In addition to the taxes on income otherwise authorized under this Article, the tax on that portion of annual taxable income shall not be in excess of 6.25 per cent reported on any return related to those taxes. This paragraph shall apply to all tax years beginning on or after January 1, 2025.
Sponsors
- Tarr, Bruce E. (R, First Essex and Middlesex) · primary sponsor
- Kelly Pease (R, 4th Hampden)
- Peter Durant (R, Worcester and Hampshire)
Latest actions
- : Joint session held and dissolved
- : Joint session held and recessed to Wednesday, October 28, 2026
- : Joint session held and recessed to Wednesday, April 8, 2026
- : Order relative to session adopted and recessed to Thursday, October 9, 2025 at 11:30AM
- : Joint session held and recessed to Wednesday, October 8, 2025
- : Called for consideration in the joint session
- : Placed on file, in concurrence
- : Proposal for Constitutional Amendment reported adversely by committee and placed on file
- : Hearing scheduled for 03/25/2025 from 01:00 PM-05:00 PM in A-1
- : House concurred
Votes
- Committee Vote - Joint Committee on Revenue (April 30, 2025): 5 yea, 1 nay, passed
Common questions
- What is S12?
- S12 is a bill in the Massachusetts Legislature (194th General Court): Proposal for a legislative amendment to the Constitution to cap the state income tax.
- What is the status of S12?
- In committee as of October 28, 2026. Latest action: Joint session held and dissolved (October 28, 2026).
- Who sponsored S12?
- Tarr, Bruce E. (R, First Essex and Middlesex), with 2 co-sponsors.
- Where is the official record for S12?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S12
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.