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Massachusetts Small Businesses File Amicus Brief Against Lawsuit by Tax Relief Opponents

Massachusetts Small Businesses File Amicus Brief Against Lawsuit by Tax Relief Opponents

April 10, 2026

Opponents of the tax-relief ballot question have sued to block the initiative.

FOR IMMEDIATE RELEASE

BOSTON, MA (April 10, 2026)The National Federation of Independent Business (NFIB), the nation’s leading small business advocacy association with more than 5,000 members in the Commonwealth, today filed a brief in the case Finfer v. Campbell in the Supreme Judicial Court for Suffolk County. The lawsuit pertains to the approved wording, developed by the Attorney General’s office, for a tax ballot question in this year’s election.

Opponents of the prospective tax-relief initiative have sued to block the question by claiming the summary should have included a prejudicial legal analysis of all possible downstream effects on other statutes. NFIB contends this summary standard would be neither fair nor concise as the law calls for and goes beyond the Constitution’s guidance on such ballot initiatives.

“Opponents of tax relief are really reaching for a reason to deny the Commonwealth’s taxpayers the opportunity to vote on a ballot question attempting to make Massachusetts more affordable and competitive,” said Christopher Carlozzi, NFIB’s Massachusetts State Director. “The hostility of opponents towards tax relief, which NFIB strongly supports, has been relentless. The referendum process set out in the Commonwealth’s constitution is designed for this very purpose, when state lawmakers refuse to hear the legitimate concerns of citizens dissatisfied with bad policies, in this case an ever-increasing tax burden with no legislative relief in sight. From the onset of this ballot effort, opponents have used any available gimmick to block much needed tax reform for Massachusetts and avoid responsible state budgeting. The lawsuit against the ballot question summary approved by Attorney General Andrea Campbell’s office is simply politics as usual. We are very optimistic the Supreme Judicial Court will see right through this cynical attempt to hamstring a citizen-led effort.”

The NFIB Small Business Legal Center protects the rights of small business owners in the nation’s courts. NFIB is currently active in more than 40 cases in federal and state courts across the country and in the U.S. Supreme Court. 

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For over 80 years, NFIB has been advocating on behalf of America’s small and independent business owners, both in Washington, D.C., and in all 50 state capitals. NFIB is nonprofit, nonpartisan, and member-driven. Since our founding in 1943, NFIB has been exclusively dedicated to small and independent businesses, and remains so today. For more information, please visit nfib.com.

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NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.

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