2022 Massachusetts Question 1

2022 Massachusetts Question 1, commonly referred to as the "Millionaires Tax" or the "Fair Share Amendment", was a proposal to amend the state constitution to create a new 4% tax on income for people earning more than $1,000,000 annually, with the new revenue to go towards infrastructure and education.^[1] The proposal passed, with 52% voting 'Yes'.^[2]

2022 Massachusetts Question 1

November 8, 2022
An Amendment for an Additional Tax on Income Over One Million
Results
Choice Votes % Yes 1,267,132 52.25% No 1,158,225 47.75% Total votes 2,425,357 100.00%
Results by county Yes   60%–70%   50%–60% No   50%–60%

Background

Further information: 2018 Massachusetts ballot measures § Removed question

A similar measure was certified to be placed on the ballot for the 2018 cycle by Attorney General Maura Healey. However, the Supreme Judicial Court struck it from the ballot, ruling that the wording of the measure was unconstitutional as it mixed unrelated subjects. The 2022 measure sought to solve this issue by placing it on the ballot as a legislatively referred constitutional amendment. This type of amendment is not subject to the same rules on the mixing of subjects. The General Court approved the amendment in mid-2021, clearing the way for the measure to be successfully placed on the ballot.^[3]

Endorsements

Yes

U.S. senators

• Ed Markey, Massachusetts (2013–present) (Democratic)^[4]
• Elizabeth Warren, Massachusetts (2013–present) (Democratic)^[4]

Statewide officials

• Maura Healey, attorney general of Massachusetts (2015–2023) (Democratic)^[4][a]

State legislators

• Karen Spilka, Senate President (2018–present) from the 2nd Middlesex and Norfolk district (2001–present) (Democratic)^[4]
• Adrian Madaro, state representative from the 1st Suffolk district (2015–present) (Democratic)^[4]
• Ron Mariano, House Speaker (2020–present) from the 3rd Norfolk District (1991–present) (Democratic)^[4]
• Jim O'Day, state representative from the 14th Worcester district (2007–present) (Democratic)^[4]
• Benjamin Downing, former state senator from the Berkshire, Hampden, Franklin and Hampshire district (2007–2017) (Democratic)^[4]

Labor unions

• American Federation of Teachers^[5]
• Massachusetts Teachers Association^[5]
• SEIU Massachusetts State Council^[5]

Organizations

• Unitarian Universalist Massachusetts Action^[4]

Newspapers

• The Berkshire Eagle^[6]
• The Harvard Crimson^[7]

No

State legislators

• Marc Lombardo, state representative from the 22nd Middlesex district (2011–present) (Republican)^[8]
• James J. Lyons Jr., former state representative from the 18th Essex district (2011–2019) (Republican)^[8]
• Geoff Diehl, former state representative from the 7th Plymouth district (2011–2019) (Republican)^[8]

Labor unions

• Realtors Association of Massachusetts^[9]

Organizations

• Beacon Hill Institute^[10]
• Citizens for Limited Taxation^[11]
• Pioneer Institute^[9]

Polling

Poll source	Date(s) administered	Sample size[b]	Margin of error	Yes	No	Other	Undecided
UMass Amherst/WCVB[12]	October 20–26, 2022	700 (RV)	± 4.3%	59%	33%	–	8%
UMass Lowell[13]	October 18–25, 2022	1000 (LV)	± 4.1%	61%	34%	–	5%
Suffolk University/Boston Globe/NBC10 Boston/Telemundo[14][15]	October 13–16, 2022	500 (LV)	± 4.4%	58.4%	37.4%	–	4.2%
MassINC[16]	October 5-14, 2022	987 (LV)	± 3.2%	59%	31%	–	10%
Suffolk University/Boston Globe/NBC10 Boston/Telemundo[17][15]	September 10-13, 2022	500 (LV)	± 4.4%	56.2%	35.2%	0.8%[c]	7.8%

Results

2022 Massachusetts Question 1

Choice	Votes	%
Yes	1,267,132	52.25
No	1,158,225	47.75
Total votes	2,425,357	100.00
Source: Massachusetts Secretary of the Commonwealth

By county

County	For		Against
	#	%	#	%
Barnstable	53,761	47.8%	58,823	52.2%
Berkshire	32,183	67.6%	15,429	32.4%
Bristol	82,774	46.7%	94,585	53.3%
Dukes	5,322	59.0%	3,705	41.0%
Essex	138,519	49.6%	140,903	50.4%
Franklin	21,052	68.1%	9,859	31.9%
Hampden	66,168	49.3%	67,958	50.7%
Hampshire	43,042	67.7%	20,526	32.3%
Middlesex	331,283	55.8%	262,079	44.2%
Nantucket	2,131	47.2%	2,387	52.8%
Norfolk	134,679	48.5%	143,144	51.5%
Plymouth	91,819	43.8%	117,953	56.2%
Suffolk	124,409	63.8%	70,476	36.2%
Worcester	138,673	48.3%	148,496	51.7%
Total	1,267,132	52.25%	1,158,225	47.75%

Impact

Question 1 created an additional 4% tax on income earned above $1 million, for the purpose of providing funds for public education, roads and bridges, and public transportation. Massachusetts also has a 5% flat income tax, creating a total tax rate of 9% on all income above $1 million. The amendment also authorized the $1 million threshold to be adjusted to match cost of living in Massachusetts, using the same method used to establish federal income brackets. The tax took effect on January 1, 2023, two months after voters approved it.^[18][19]

In the first year of the tax being in effect, it generated around $1 billion in revenue, of which $524 million went toward education ($224 million for K-12 education and $229 million for higher education) and $477 million went toward infrastructure. In a 2023 report on the business tax climates in states across the country, the Tax Foundation ranked Massachusetts 46th in the nation. The state had ranked 34th the year before, with the Tax Foundation citing the new tax as a factor in the state's decline. The Healey administration gave the tax credit for multiple new programs the state had initiated, including free school lunches for K-12 students and free community college for some students.^[20]

See also

• Direct democracy in Massachusetts
• 2022 Massachusetts ballot measures

Notes

1. Healey was elected Governor in the same election cycle, taking office in January 2023
2. Key:
   A – all adults
   RV – registered voters
   LV – likely voters
   V – unclear
3. "Refused" with 0.8%