By Bob Katzen

Senate 5-32, rejected an amendment that would remove a section in the higher education bill that exempts tax revenue generated from the voter-approved Millionaire’s Tax from counting toward the allowable state tax revenue limitations, under Chapter 62F, which provides that whenever revenue collections in a fiscal year exceed an annual cap tied to wage and salary growth, the excess is returned to taxpayers.

Two years ago, $3 billion in refunds were returned to taxpayers when the law was triggered for just the second time since its passage in 1986. The revenue from the Millionaire’s Tax is deposited into the new Education and Transportation Stabilization Fund.

Amendment supporters said the amendment will protect taxpayers and preserve the very popular taxpayer protection voter-approved law known as 62F. They argued that Senate Democrats want to break the will of the voters by excluding the new Millionaire’s Tax revenue from the total calculation for rebates that go back to the taxpayers from 62F.

Sen. Bruce Tarr (R-Gloucester), the sponsor of the amendment, did not respond to repeated attempts by BHRC asking him why he filed and supported the amendment.

Amendment opponents said the amendment will put the new revenue in jeopardy and argued this new revenue is earmarked for education and transportation and must be protected and treated differently than other tax revenue.

Sen. Mike Rodrigues (D-Westport), the chair of the Senate Ways and Means Committee, did not respond to repeated attempts by BHRC asking him why he opposed the amendment.

“The legislature continues to do everything it can to maintain its ‘Taxachusetts’ reputation,” said Paul Craney, executive director of the Mass Fiscal Alliance. “Instead of adopting an amendment which would result in more tax refunds for taxpayers, Speaker Ron Mariano and his team will continue to manipulate tax collection numbers in order to avoid automatic tax rebates. The Massachusetts House needs a dramatic shake up.”

(Please note what a “Yes” and “No” vote mean. The amendment was on striking the section that exempts tax revenue generated from the recently voter-approved Millionaire’s Tax from counting toward the allowable state tax revenue limitations. Therefore, a “Yes” vote is for the amendment that favors tax revenue generated from the recently voter-approved Millionaire Tax counting toward the allowable state tax revenue limitations. A “No” vote is against the amendment and supports exempting the revenue from the allowable state tax revenue limitations.)

Sen. Patricia Jehlen No