This proposed law would provide that no income or other gain realized on or after July 1, 2003, would be subject to the state personal income tax. That tax applies to income received or gain realized by individuals and married couples, by estates of deceased persons, by certain trustees and other fiduciaries, by persons who are partners in and receive income from partnerships, by corporate trusts, and by persons who receive income as shareholders of "S corporations" as defined under federal tax law. The proposed law would not affect the tax due on income or gain realized before July 1, 2003. The proposed law states that if any of its parts were declared invalid, the other parts would stay in effect.
Source for Popular Vote data: Massachusetts Secretary of the Commonwealth. Massachusetts Election Statistics, Massachusetts Secretary of the Commonwealth (http://electionstats.state.ma.us/ballot_questions/view/1889/) (accessed 14 Oct 2015)