NFIB was supremely disappointed with the Supreme Judicial Court’s decision to remove the referendum ballot question to reduce the state income tax from 5% to 4% from the 2026 ballot. Opponents challenged the question by claiming the Attorney General’s summary failed to include the impact on part C income.

NFIB State Director Christopher Carlozzi was one of the top 10 petitioners that filed the question earlier this year. When survey on the subject last Fall, 90% of NFIB member respondents were supportive of reducing the state income tax rate. Carlozzi testified last March before the Special Joint Committee on Initiative Petitions alongside other proponents arguing that lower tax rates will make Massachusetts more competitive and affordable for pass-through entity small businesses.

When the question was challenged in court, NFIB’s Legal Center filed an amicus brief citing past case law that demonstrated ballot questions did not need to include every downstream impact of the proposed policy. Unfortunately for taxpayers in Massachusetts, the Supreme Judicial Court voted to strike the question, seemingly ignoring past case law stating the summary would mislead voters.

This decision disenfranchised the more than 100,000 Massachusetts voters that signed the petition to place the income tax cut on the 2026 ballot. It also sets a chilling precedent that a flawed summary written by an Attorney General could disqualify future questions. It is no secret that Beacon Hill leadership was in strong opposition to this question calling it “irresponsible” because it would have an impact on their out-of-control spending. Keep in mind the state budget has increased by nearly 60% over the last decade to now over $63 billion for FY2027. Now, Massachusetts taxpayers will have no direct voice when it comes to tax relief in 2026 by removing this question from the ballot.

NFIB shared our dissatisfaction through a media statement following the decision:

“Massachusetts small business owners are deeply disappointed that citizens of the Commonwealth no longer have the ability to seek tax relief at the ballot box as they face a legislature passing policies that make the state less and less affordable,” 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 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. The challenge against the ballot question was politics as usual, and it sets a chilling precedent that an Attorney General’s summary can be used to derail the right of citizens to bring issues to the voters.”

We ask that you continue to check your inboxes for further updates, especially on the second ballot question that will make positive changes to how revenue is collected in the hopes of triggering more 62F law income tax rebates for taxpayers.  Please reach out to NFIB State Director Christopher Carlozzi with any questions or concerns.