Initial Massachusetts 2028 Ballot Questions Target Taxes, Technology, and Energy

Even before Massachusetts voters weigh in on a record-breaking nine ballot questions this November, the process for proposing initiative petitions for the 2028 ballot has begun. The Attorney General's Office has certified a slate of fourteen initiative petitions for the 2028 statewide ballot, several with significant implications for the business community. The Office declined to certify four others. Proponents of the certified petitions must now collect 74,574 signatures and file them with local election officials by November 18, 2026, and then with the Secretary of State by December 2, 2026. As outlined in our prior post (found here), proponents who meet this threshold face a second signature requirement if the Legislature does not adopt their proposal.

Notably, the Attorney General’s Office’s most recent review of initiative petitions for the 2028 ballot is not the only opportunity for proponents to raise potential petitions for 2028. Proponents have until August 4, 2027, to submit additional petitions to the Attorney General for certification as part of her office’s final review process of petitions for the 2028 ballot.

Below is a rundown of some of the currently certified initiatives most likely to garner attention heading into 2028.

Non-Ionizing Radiation Research Agency (26-01)

Petition 26-01 would create a new independent state agency, the Office of Research and Technology Optimization (ORTO), to study and make recommendations about non-ionizing radiation from power lines, cell towers, wireless networks, and digital devices under an “As Safe as Reasonable and Achievable” standard. ORTO would publish research, build a public map of radiation levels alongside anonymized health statistics, and offer fee-based testing to municipalities.

Personal Income Tax Reduction (26-02)

Petition 26-02, which was submitted by former candidate for governor Brian Shortsleeve, would phase down the state personal income tax rate on wages, salaries, interest, dividends, and most long-term capital gains from the current 5.00% to 4.00% over three years. The rate would drop to 4.67% for tax year 2029, 4.33% for tax year 2030, and 4.00% beginning in tax year 2031. If enacted, this measure would represent a meaningful reduction in individual tax rates and could influence decisions around executive compensation, business formation, and talent retention in the state. At the same time, the resulting reduction in state tax revenue would likely require corresponding cuts to state spending, which could adversely affect organizations that rely on state funding, programs, or contracts.

Data Center Regulation (26-08)

Petition 26-08 would impose significant new requirements on data center construction and expansion in Massachusetts. Under the proposal, no city or town could permit a new or expanded data center unless the operator secures a contract with its electricity supplier guaranteeing that (1) the supplier will not increase electricity costs for other customers due to the data center, and (2) the supplier will produce sufficient 100% renewable energy to meet the facility's needs without reducing renewable resources available to other customers. Data center operators would also be required to post financial guarantees covering all infrastructure-related costs in the event of a shutdown, capacity reduction, or contract violation. Proposed limitations on data center construction are the subject of vigorous discussion in legislatures across the country. A potential ballot question on this topic is worth particular attention because it could lead to sweeping reforms without the opportunity for amendment and compromise inherent in the legislative process.

Online Advertising Tax for Social Media Programs (26-09)

Petition 26-09 would impose a 1% tax on the sale of advertisements delivered via the internet to recipients accessing the internet from a device with a Massachusetts IP address. Revenue would be deposited into a new fund, administered by the Secretary of Education, subject to appropriation, to develop school-, home-, and community-based programs helping parents and educators promote the safe and healthy use of social media by elementary and high school students.

Clean Energy Tax Credit (26-10)

Petition 26-10 would create a state income tax credit for the purchase of an electric vehicle, energy storage system, heat pump, or solar power system, equal to the lesser of $25,000 or 50% of the purchase price. The credit claimed in any year would be capped at the taxpayer’s state income tax liability, but unused credits could be carried forward for up to ten years. The proposal could affect demand for clean energy products and installers, as well as state revenue.

Property Tax Caps (26-14 and 26-15)

Two versions of a property tax cap were certified. Petition 26-14 would cap each parcel's annual property tax at 102.5% of the prior year's amount; Petition 26-15 adds a mechanism allowing a city or town, by a two-thirds vote, to seek voter approval to override the cap for a single year. Existing Proposition 2½ limits growth in a municipality’s overall levy limit—generally 2.5% per year plus new growth and overrides, subject to a ceiling of 2.5% of total property value—but does not cap any individual tax bill, which can rise by more than 2.5% in a given year. The petitions would instead impose a parcel-level limit. Property owners and commercial real estate interests could see greater predictability in tax bills, while municipalities have raised concerns about the impact on local revenue and services.

Sales, Use, and Gasoline Tax Reductions (26-12 and 26-17)

Two petitions would reduce consumption-based taxes. Petition 26-12 would phase out the state gasoline tax, reducing the current $0.24 per gallon rate to $0.16 beginning January 1, 2029, to $0.08 beginning January 1, 2030, and to zero beginning January 1, 2031, subject to appropriation. Fuel retailers, distributors, transportation-dependent businesses, and consumers would be directly affected, as would transportation and infrastructure programs that rely on gasoline tax revenue.

Petition 26-17 would cut the state sales and use tax rate from 6.25% to 5.00%, with a corresponding reduction in the deposit rate required of out-of-state building contractors. A lower sales tax rate could affect retailers, consumers, and construction firms, as well as organizations that rely on state funding, given that the sales tax is a major source of state revenue.

Felony Larceny Threshold (26-16)

Petition 26-16 would make larceny of property valued at more than $250 a felony, punishable by up to five years in state prison, or by a fine of up to $25,000 and up to two years in jail. The proposal would also allow all property stolen within a 180-day period to be aggregated in determining its value, regardless of whether the thefts occur at the same or multiple establishments, or in the same or multiple counties. The measure is likely to draw significant attention from retailers and others focused on organized retail theft, as well as from criminal justice stakeholders.

Other Petitions

Other certified petitions would extend collective bargaining rights to state employees (26-05) and legislative employees (26-06), eliminate legislative stipends (26-11), and create a hardship license pathway for drivers with lifetime license revocations (26-18).

Key Takeaways

Potential opponents of any of the certified petitions should monitor signature-gathering efforts in the months ahead, because measures that collect sufficient signatures will proceed to the Legislature and, absent legislative action, to the ballot. Importantly, certification by the Attorney General and collection of signatures are not the final word on what appears on the ballot: petitions that meet the initial signature threshold can be, and frequently are, challenged before the Supreme Judicial Court on the ground that they fail to satisfy the constitutional requirements for inclusion on the ballot. Stakeholders on either side of a measure should consider early whether such a challenge may be warranted or should be anticipated, as these proceedings move quickly and can determine whether a question reaches voters at all.

Foley Hoag’s State Attorneys General Practice has significant experience with both shepherding and challenging initiative petitions. Our team has successfully advised clients at all phases of the Massachusetts ballot-question process, including certification, signature collection, and defending against legal challenges. We also regularly appear in the Supreme Judicial Court when necessary to prevent unlawful petitions from appearing on the ballot. If you or your business has questions about the 2028 petitions, contact a member of the team.