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When A Surplus Is Not Extra

Sometimes a “surplus” is not really a surplus at all, and the term “tax surplus” can be particularly misleading. A tax surplus occurs when tax collections come in higher than the amount expected when the state created its budget at the beginning of the fiscal year. When that initial estimate turns out to be too low, there is a “surplus.” It does not mean that the state budget has already met the needs of the moment or that there is extra unneeded revenue.

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Housing Funding: ARPA in Massachusetts

The fight for using ARPA dollars for housing is not over! Dollars from the Coronavirus State Fiscal Recovery Fund – the most flexible pot of COVID relief money provided by the U.S. government – are still available and provide an opportunity to fund housing initiatives that foster a more equitable recovery.

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“Millionaire Tax” Would Make Massachusetts Tax System Fairer

Currently, the Massachusetts tax system is upside down: the highest income households pay a significantly smaller share of their income toward state and local taxes than the rest of us do. A “millionaire tax” would help turn our tax system right-side up.

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A Millionaire Tax is Necessary to Advance Critical Education Investments in Massachusetts

Federal pandemic relief has helped avert education cuts and added significant funds to expand services during the pandemic. But it is insufficient and too short-term to meet the Commonwealth’s existing promises to improve education, much less to make bold new investments.

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The Three E’s: Greater Transportation Funding Can Improve the Economy, Equity, and Environment

New sustaining revenue is needed for Massachusetts’ transportation systems, and no source of new funding is better scaled to meet the size of underinvestment than the Fair Share Amendment.

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ARPA & Federal Early Education Funds in MA

Early Education During the COVID Crisis Across Massachusetts, early education providers, family care homes, and Pre-K centers persevere each day through the challenges of the …

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A “Millionaire Tax” Would Advance Racial Justice in Massachusetts

Together, the people of Massachusetts can build a better Commonwealth, one that advances both economic and racial justice. We can transform our communities by addressing …

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New Federal Spending Makes It Crucial to Add State Funds for Education and Transportation

The federal and state governments act as partners to ensure high-quality education and transportation. In response to the COVID pandemic, the federal government has made …

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With “Millionaire Tax,” Massachusetts’ Top Tax Rate Would Compare Well to Top Rates in Other States

Why do we need new tax revenue in Massachusetts? In order to build an economically and racially just Commonwealth, it is necessary for our state …

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The Fair Share Amendment Helps Small Businesses: Public Investment, S-Corporations, and Million-Dollar Incomes in MA

All businesses in the Commonwealth depend on investment in public programs and infrastructure that ensure a well-educated workforce and reliable, far-reaching transportation networks. These public …

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