Justbuildit
Senior Member
- Joined
- Nov 27, 2022
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Actually surprised no one has challenged this; the text of the amendment is more explicit than I had thought. I had read the law as general allocation to education and transit, but here's the final text from the state constitution:
To provide the resources for quality public education and affordable public colleges and universities, and for the repair and maintenance of roads, bridges and public transportation, all revenues received in accordance with this paragraph shall be expended, subject to appropriation, only for these purposes. In addition to the taxes on income otherwise authorized under this Article, there shall be an additional tax of 4 percent on that portion of annual taxable income in excess of $1,000,000 (one million dollars) reported on any return related to those taxes. To ensure that this additional tax continues to apply only to the commonwealth’s highest income taxpayers, this $1,000,000 (one million dollars) income level shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets. This paragraph shall apply to all tax years beginning on or after January 1, 2023.
Quincy is building (or trying to build) a parking garage and a significant use of these funds was to support operating budgets of non-MBTA transit agencies elsewhere in the Commonwealth to make them fare-free. Plain letter reading those seem to be outside the scope but I hadn't read any pushback on the interpretation of operating budgets for public transit in particular. Is it "maintenance" in the broadest sense?
Article CXXI.
Article XLIV of the Massachusetts Constitution is hereby amended by adding the following paragraph at the end thereof:-To provide the resources for quality public education and affordable public colleges and universities, and for the repair and maintenance of roads, bridges and public transportation, all revenues received in accordance with this paragraph shall be expended, subject to appropriation, only for these purposes. In addition to the taxes on income otherwise authorized under this Article, there shall be an additional tax of 4 percent on that portion of annual taxable income in excess of $1,000,000 (one million dollars) reported on any return related to those taxes. To ensure that this additional tax continues to apply only to the commonwealth’s highest income taxpayers, this $1,000,000 (one million dollars) income level shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets. This paragraph shall apply to all tax years beginning on or after January 1, 2023.
Quincy is building (or trying to build) a parking garage and a significant use of these funds was to support operating budgets of non-MBTA transit agencies elsewhere in the Commonwealth to make them fare-free. Plain letter reading those seem to be outside the scope but I hadn't read any pushback on the interpretation of operating budgets for public transit in particular. Is it "maintenance" in the broadest sense?