Skip to content

Massachusetts Income Tax Surcharge Lawsuit Before Supreme Judicial Court

Massachusetts Income Tax Surcharge Lawsuit Before Supreme Judicial Court

May 3, 2022 Last Edit: June 5, 2025

Massachusetts Income Tax Surcharge Lawsuit Before Supreme Judicial Court

On Wednesday, May 4th, oral arguments took place before the Massachusetts Supreme Judicial Court for Anderson v. Attorney General, a lawsuit demanding accurate language be used for the income tax surcharge ballot question.

 

The plaintiffs, including NFIB Massachusetts state director Christopher Carlozzi and other NFIB small business owners, are demanding the Attorney General reflect in the summary to voters, that revenue from the so-called millionaire tax is not necessarily in addition to existing revenue, and may simply replace current education and transportation funds. In short, there is no guarantee a graduated income tax will mean additional money for education and transportation.

 

In 2018, while arguing before the Supreme Judicial Court on the removal of the income tax surcharge ballot question, the Attorney General’s office admitted that the scenario outlined above may in fact prove true. They conceded that money generated from the new tax would not mean more money for education or transportation and could simply serve as revenue replacement. Plaintiffs in the current suit feel the description of the question is disingenuous and needs to be corrected so that Massachusetts voters have an accurate sense of what this constitutional amendment will mean for taxpayers in the Commonwealth.

 

To get a better understanding of how many NFIB members the income tax surcharge will impact, please take a moment to complete this brief survey.

Get to know NFIB

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

Receive our newsletter and email notification
Knowledge is power. Let us help you stay informed with breaking legislative news, regulatory updates, business tips, and more.

Related Articles

February 18, 2026
NFIB Arizona to Lawmakers: Small Businesses Need Tax Certainty Now
“We will continue to urge lawmakers to take action and align Arizona’s income tax code with the small business provisions that are permanent in federal law so …
Read More
Radio Microphone with an on air sign in the bacjkground
February 18, 2026
NFIB Takes Opposition to Millionaire Tax to the Airwaves
KIRO 7 News interview helping set the record straight
Read More
Kentucky State Capitol
February 18, 2026
NFIB Urges Swift Action on Tax Bill Affecting Main Street Businesses
The legislation would let businesses pay local taxes electronically.
Read More
February 17, 2026
Small Business Deduction Champion Awards Announced
NFIB awarded pennants to Members of Congress who played a critical role in making the 20% Small Business Tax Deduction permanent, which prevented a massive tax…
Read More

© 2001 - 2026 National Federation of Independent Business. All Rights Reserved. Terms and Conditions | Privacy Policy | Accessibility