Massachusetts high court strikes tax cut from ballot

The Massachusetts Supreme Judicial Court has blocked a proposed ballot initiative that would have cut the state income tax rate from 5% to 4%, ending the measure’s path to the November ballot.

The court said the attorney general’s official summary was misleading because it did not make clear that the proposal would also affect capital gains taxes. Axios reported the initiative was backed by business groups.

The ruling closes off one of the state’s biggest tax fights of the 2026 campaign cycle. Opponents warned the measure could have reduced state revenue by roughly $5 billion.

Supporters criticized the decision as a technicality and said they would turn their attention to a separate November ballot question focused on the state’s revenue cap.

What the measure would have done

The proposal, called the Massachusetts Decrease State Income Tax Rate to 4% Initiative, would have lowered the flat income-tax rate in three stages over three years, according to earlier reporting.

Massachusetts currently has a flat 5% personal income tax rate.

Why the court stepped in

The legal fight centered on whether the ballot summary accurately described the initiative’s tax effects. In oral arguments earlier this year, Justice Scott Kafker had signaled skepticism about the summary’s wording, Axios reported.

The court ultimately sided with opponents, who argued the summary understated how the measure would affect more than just personal income taxes.

What happens next

Supporters are expected to keep pushing a separate ballot question aimed at tightening the state’s revenue cap. The decision also leaves open whether initiative backers will seek any further legal or procedural response.

The ruling is a setback for backers of the tax cut, but it does not end the broader 2026 ballot battle over taxes and state revenue.