This paper will explore the current tax policy landscape for telework and key considerations for policymakers should the increased prevalence of telework prove permanent. This is the first of a three-part series on the policy ramifications of telework. Future reports will look at how telework could…

The intent of the emergency regulation, this proposed regulation and the related Technical Information Release is to maintain the tax treatment of income received by employees who previously worked in Massachusetts, but due to pandemic-caused circumstances now work elsewhere, until 90 days from…

The revenue department initially indicated it would collect income taxes in this manner from out-of-state residents until Baker lifted the state of emergency, according to Eileen McAnneny, president of the business-backed Massachusetts Taxpayers Foundation. She said her group suggested to the state…

“Today is a great day for all Massachusetts taxpayers because the court has upheld the time-honored constitutional principle that limits the initiative process. By rejecting the notion that a small special interest group can usurp legislative power by including unrelated tax and spending provisions…

We conclude that the initiative petition should not have been certified by the Attorney General as "in proper form for submission to the people," because, contrary to the certification, the petition does not contain only subjects "which are related or which are mutually dependent," pursuant to art.

If the surtax passes, Massachusetts would have one of the highest tax rates in the nation on income over $1 million. And that may understate the upcoming shockwave to high-earners. Since SALT deductions are now capped at $10,000, the effective state income tax rate for individuals making more than…

Plaintiffs bring this lawsuit to exclude from the 2018 ballot an initiative petition that threatens to undermine our representative system of government and our separation of powers, and the long-standing consensus that the Legislature must maintain ultimate control over public finances. Petition…

I am writing today in support of House Bill 1510: An Act Relative to the Massachusetts Estate Tax Code. While the Foundation believes that the Massachusetts estate tax should mirror the federal estate tax, this bill would more closely align the Massachusetts estate tax with federal law, a great…

At the next constitutional convention, legislators will vote on whether or not to approve the ballot initiative entitled “Massachusetts Income Tax for Education and Transportation Amendment” more commonly referred to as the millionaire’s tax. MTF has several serious concerns with this ballot…

Representing the Foundation on the Tax Fairness Commission, President Michael J. Widmer voted against the proposal to implement a graduated income tax in Massachusetts.