The Massachusetts Taxpayers Foundation asks lawmakers to consider five questions before casting their votes: 1) Does this income tax surcharge meet the standards of a sound tax policy? 2) Will the estimated $1.9 billion in new tax revenue materialize? 3) Will overall spending on transportation and education increase by $1.9 billion? 4) If this experiment fails, what options are available to fix a constitutional change? 5) Is the change to the Constitution that adds the surtax the best option available to the Legislature?