The Massachusetts Supreme Court this week cleared the so-called Fair Share Act to appear on the Massachusetts November ballot. The proposed constitutional amendment seeks to impose an additional 4% surcharge on Massachusetts taxpayers with income in excess of $1 million in any calendar year. Currently, the Massachusetts Constitution prohibits any kind of graduated income tax, instead requiring that all taxpayers be taxed at uniform rates. The ballot question was challenged by a number of business groups on the grounds that the summary approved by the Attorney General’s office was not written clearly enough for voters to understand. In addition, the challenge also alleged that the funding mechanism in the initiative was illegal because the Massachusetts Constitution provides that all appropriations are subject to the approval of the legislature and cannot be dictated otherwise without usurping the legislative function. Notwithstanding, the court found the summary to be accurate and cleared the way for the voters to decide the issue on the November ballot.