Massachusetts
Massachusetts has a statutory tax limit under MA General Laws Title IX Chapter 62F. in 1986, voters passed an initiative limiting state tax revenue to the growth of state wages and salaries, and any excess had to be refunded to taxpayers. This statute limits the growth of state tax revenues but does not apply to expenditures. This limit does apply to local governments as well so that the state cannot just push government programs onto local government budgets. Because this limit is statutory, the legislature can override the limit by a simple majority vote. Some stricter growth limitations were added in 2002, but these never took effect and were removed in 2012.
| Year | Inflation-adjusted Actual Spending | Inflation-adjusted TABOR Spending | Difference |
|---|---|---|---|
| 1992 | 21,419,782,170 | -- | -- |
| 1993 | 22,622,518,260 | -- | -- |
| 1994 | 23,395,793,120 | -- | -- |
| 1995 | 25,224,849,350 | -- | -- |
| 1996 | 25,957,366,320 | -- | -- |
| 1997 | 28,228,222,880 | -- | -- |
| 1998 | 28,515,711,680 | -- | -- |
| 1999 | 30,141,631,370 | -- | -- |
| 2000 | 34,671,307,710 | -- | -- |
| 2001 | 38,447,687,000 | -- | -- |
| 2002 | 34,033,933,700 | -- | -- |
| 2003 | 32,481,099,870 | -- | -- |
| 2004 | 29,297,241,260 | -- | -- |
| 2005 | 45,242,922,850 | -- | -- |
| 2006 | 50,453,251,960 | -- | -- |
| 2007 | 52,557,843,270 | -- | -- |
| 2008 | 53,721,927,200 | -- | -- |
| 2009 | 56,217,850,510 | -- | -- |
| 2010 | 49,739,969,450 | -- | -- |
| 2011 | 53,125,576,750 | -- | -- |
| 2012 | 50,273,092,570 | -- | -- |
| 2013 | 56,405,142,250 | -- | -- |
| 2014 | 57,833,644,520 | -- | -- |
| 2015 | 57,646,115,940 | -- | -- |
| 2016 | 49,834,208,690 | -- | -- |
| 2017 | 48,070,524,010 | -- | -- |
| 2018 | 48,546,878,850 | -- | -- |
| 2019 | 50,415,333,470 | 48,610,564,020 | 1,804,769,450 |
| 2020 | 51,413,223,180 | 49,327,767,130 | 2,085,456,050 |
| 2021 | 50,822,838,350 | 49,288,777,400 | 1,534,060,950 |
| 2022 | 51,271,000,000 | 49,227,785,160 | 2,043,214,840 |
