Why Massachusetts Lawmakers Want to Kill the Law That Sent You $3B in Tax Refunds

Don't look now, but some Massachusetts lawmakers are working to repeal the state law that triggered some $3 billion in tax rebates in 2022. The Massachusetts Senate set its sights this week on Chapter 62F, the tax cap approved by voters in 1986.

What Is Chapter 62F and How Does the Tax Cap Work?

CommonWealth Beacon reported, "The existing tax-cap system – often dubbed Chapter 62F for the section of state law that houses it – sets a limit on how much tax revenue Beacon Hill can collect, essentially limiting the growth in tax collections to no more than the growth in wages."

"If the state surpasses the threshold in any year, it must return the overage to taxpayers," according to CommonWealth Beacon.

The 2022 Trigger: How $3 Billion Returned to Taxpayers

That is exactly what happened in 2022, when Governor Charlie Baker informed a reluctant Massachusetts Legislature that it had to cut rebate checks to taxpayers.

The legislative leadership was not happy with the news, having mostly forgotten about the law and already having plans for what to do with that money.

Massachusetts Law That Triggered 2022 Tax Rebates Faces Repeal

Election Year Politics: Speaker Mariano’s House Hesitation

While there is widespread support for gutting Chapter 62F in the Senate, State House News Service reported that House Speaker Ron Mariano recognizes that snatching potential tax rebates from taxpayers "could be politically risky for his membership in an election year."

"Well, of course, I'd love to be able to do that," Mariano replied when asked if he'd like to repeal Chapter 62F. "I don't know where the body of the House of Representatives is on a question like that."

Impact on the November General Election & Question 5

Passing a Chapter 62F repeal would nullify Question 5 on November's general election ballot, which would lower the cap that triggers taxpayer rebates in the future.

Efforts to repeal Chapter 62F began in January 2026.