Income Tax Change Appears Headed Toward 2022 Ballot in Mass. Democrats are set to vote to place a constitutional amendment imposing a 4 percent surtax on household income above $1 million per year on the ballot for 2022 By Michael P. Norton • Updated 6 hours ago NBC10 Boston Massachusetts lawmakers are poised Wednesday to advance one of the most significant changes in state tax policy in years. Legislators will meet for a 1 p.m. Constitutional Convention, and Democrats who hold super-majorities in both chambers are set to vote to place on the 2022 ballot a constitutional amendment imposing a 4 percent surtax on household income above $1 million per year.