Examining the 'Fair Share Amendment' (The Proposed Surtax on Incomes Above $1 Million)

Boston Bar Association
April 6, 2018

David Nagle spoke on the panel, "Examining the 'Fair Share Amendment' (The Proposed Surtax on Incomes Above $1 Million)," at a program sponsored by the Boston Bar Association on April 6.

The panel discussed the policy and legal aspects of the "Fair Share Amendment," which is currently set to be on the Massachusetts ballot on November 6th, 2018. This proposed constitutional amendment would amend the Massachusetts Constitution to add a 4 percentage-point tax on the portion of a personal income tax filer’s income in excess of $1 million. The proposed amendment calls for the estimated $2 billion of annual projected revenues to be dedicated to public education and transportation infrastructure. The issue of whether the proposed ballot question violates the state Constitution was recently argued before the Massachusetts Supreme Judicial Court. The program considered the arguments that have been made in that case and also the policy and legal implications of the proposed amendment should it be approved by the Court for inclusion on the ballot and subsequently by the voters in November.

View David's presentation here.

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