Revision: May 12, 2026, 11:05 a.m.
Rep. Oppel, Graf. 9
May 12, 2026
2026-1903h
07/05
Floor Amendment to CACR 12
Amend the title of the resolution by replacing it with the following:
RELATING TO: progressive-based income taxes.
PROVIDING THAT: the legislature may impose progressive-based income taxes, and revenues derived from such taxes be used exclusively to fund public schools in order to offset local property taxes.
Amend the resolution by replacing all after the resolving clause with the following:
I. That article 5 of the second part of the constitution be amended to read as follows:
[Art.] 5. [Power to Make Laws, Elect Officers, Define Their Powers and Duties, Impose Fines and Assess Taxes; Prohibited from Authorizing Towns to Aid Certain Corporations.] And farther, full power and authority are hereby given and granted to the said general court, from time to time, to make, ordain, and establish, all manner of wholesome and reasonable orders, laws, statutes, ordinances, directions, and instructions, either with penalties, or without, so as the same be not repugnant or contrary to this constitution, as they may judge for the benefit and welfare of this state, and for the governing and ordering thereof, and of the subjects of the same, for the necessary support and defense of the government thereof, and to name and settle biennially, or provide by fixed laws for the naming and settling, all civil officers within this state, such officers excepted, the election and appointment of whom are hereafter in this form of government otherwise provided for; and to set forth the several duties, powers, and limits, of the several civil and military officers of this state, and the forms of such oaths or affirmations as shall be respectively administered unto them, for the execution of their several offices and places, so as the same be not repugnant or contrary to this constitution; and also to impose fines, mulcts, imprisonments, and other punishments, and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and residents within, the said state; and upon all estates within the same; to be issued and disposed of by warrant, under the hand of the governor of this state for the time being, with the advice and consent of the council, for the public service, in the necessary defense and support of the government of this state, and the protection and preservation of the subjects thereof, according to such acts as are, or shall be, in force within the same; provided that the general court shall not authorize any town to loan or give its money or credit directly or indirectly for the benefit of any corporation having for its object a dividend of profits or in any way aid the same by taking its stocks or bonds. For the purpose of encouraging conservation of the forest resources of the state, the general court may provide for special assessments, rates and taxes on growing wood and timber. And provided further that any assessments, rates, and taxes imposed on income shall be considered reasonable and proportional if they are imposed at the same rates across the state even though they are imposed and levied progressively; that is, at rates that rise or increase in whole or in part, as the income being taxed increases. All revenue in excess of the necessary cost of collection and administration accruing to the state from a progressive income tax shall be appropriated and used exclusively for the construction, reconstruction, maintenance and operation of public elementary, middle and high schools to reduce local property taxes, but no part of such revenues shall, by transfer of funds or otherwise, be diverted to any non-public education effort or any other purpose whatsoever.
II. That the above amendment proposed to the constitution be submitted to the qualified voters of the state at the state general election to be held in November, 2026.
III. That the selectmen of all towns, cities, wards and places in the state are directed to insert in their warrants for the said 2026 election an article to the following effect: To decide whether the amendments of the constitution proposed by the 2026 session of the general court shall be approved.
IV. That the wording of the question put to the qualified voters shall be:
“Are you in favor of amending article 5 of the second part of the constitution to read as follows:
[Art.] 5. [Power to Make Laws, Elect Officers, Define Their Powers and Duties, Impose Fines and Assess Taxes; Prohibited from Authorizing Towns to Aid Certain Corporations.] And farther, full power and authority are hereby given and granted to the said general court, from time to time, to make, ordain, and establish, all manner of wholesome and reasonable orders, laws, statutes, ordinances, directions, and instructions, either with penalties, or without, so as the same be not repugnant or contrary to this constitution, as they may judge for the benefit and welfare of this state, and for the governing and ordering thereof, and of the subjects of the same, for the necessary support and defense of the government thereof, and to name and settle biennially, or provide by fixed laws for the naming and settling, all civil officers within this state, such officers excepted, the election and appointment of whom are hereafter in this form of government otherwise provided for; and to set forth the several duties, powers, and limits, of the several civil and military officers of this state, and the forms of such oaths or affirmations as shall be respectively administered unto them, for the execution of their several offices and places, so as the same be not repugnant or contrary to this constitution; and also to impose fines, mulcts, imprisonments, and other punishments, and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and residents within, the said state; and upon all estates within the same; to be issued and disposed of by warrant, under the hand of the governor of this state for the time being, with the advice and consent of the council, for the public service, in the necessary defense and support of the government of this state, and the protection and preservation of the subjects thereof, according to such acts as are, or shall be, in force within the same; provided that the general court shall not authorize any town to loan or give its money or credit directly or indirectly for the benefit of any corporation having for its object a dividend of profits or in any way aid the same by taking its stocks or bonds. For the purpose of encouraging conservation of the forest resources of the state, the general court may provide for special assessments, rates and taxes on growing wood and timber. And provided further that any assessments, rates, and taxes imposed on income shall be considered reasonable and proportional if they are imposed at the same rates across the state even though they are imposed and levied progressively; that is, at rates that rise or increase in whole or in part, as the income being taxed increases. All revenue in excess of the necessary cost of collection and administration accruing to the state from a progressive income tax shall be appropriated and used exclusively for the construction, reconstruction, maintenance and operation of public elementary, middle and high schools to reduce local property taxes, but no part of such revenues shall, by transfer of funds or otherwise, be diverted to any non-public education effort or any other purpose whatsoever.”
V. That the secretary of state shall print the question to be submitted on a separate ballot with other constitutional questions or on the official ballot. The ballot containing the question shall include 2 ovals next to the question allowing the voter to vote “Yes” or “No.” If no oval is marked, the ballot shall not be counted on the question. The outside of the ballot shall be the same as the regular official ballot except that the words “Questions Relating to Constitutional Amendments proposed by the 2026 General Court” shall be printed in bold type at the top of the ballot.
VI. That if the proposed amendment is approved by 2/3 of those voting on the amendment, it becomes effective when the governor proclaims its adoption.
VII. Voters' Guide.
AT THE PRESENT TIME, the legislature may not impose a progressive-based income tax system.
IF THE AMENDMENT IS ADOPTED, the legislature may impose progressive-based income taxes, where revenues derived from such taxes shall be used exclusively to fund public schools in order to offset local property taxes.
2026-1903h
AMENDED ANALYSIS
This constitutional amendment concurrent resolution provides that the legislature may impose progressive-based income taxes, and that revenues derived from such taxes be used exclusively to fund public schools in order to offset local property taxes.