MassBudget: What Does the Federal Tax Law Mean for Massachusetts and How Might the Commonwealth Respond?

The tax cuts are also skewed toward high-income tax filers when measured as a portion of their own incomes. The top one percent of income earners in 2019 will receive a tax cut that on average is 2.8 percent of their income, while the middle-income 20 percent will receive a tax cut averaging 1.7 percent as a portion of their income; and the tax benefit for the bottom 20 percent is less than 0.6 percent of their income.

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