By Bob Katzen

Secretary of State Bill Galvin signed the final certification of the new constitutional amendment, approved by voters as Question 1 in November. The amendment would allow a graduated income tax in Massachusetts and impose an additional 4 percent income tax, in addition to the current flat 5 percent one, on taxpayers’ earnings of more than $1 million annually.

Language in the change requires that “subject to appropriation, the revenue will go to fund quality public education, affordable public colleges and universities, and for the repair and maintenance of roads, bridges and public transportation.”

GALVIN CERTIFIES LAW REGULATING DENTAL INSURANCE RATES – Galvin also certified Question 2 which voters handily approved on the November ballot. The new law regulates dental insurance rates, requiring companies to spend at least 83 percent of premiums on member dental expenses and quality improvements, instead of administrative expenses.