For those who thought the idea of the so-called Millionaire Tax had run its course, think again. You will recall that Massachusetts advocates had teed up a ballot question for last November’s ballot that would have allowed the Bay State to apply a 4% surcharge to incomes over $1 million. The Massachusetts Supreme Court ultimately found that question to be in violation of the state constitution because it violated the relatedness clause which prohibits citizen petitions from mingling unrelated subjects. The tax initiative would have applied the surcharge and earmarked the proceeds to education and transportation issues, obviously two unrelated subjects. Legislative initiatives however, are not subject to the relatedness clause and consequently, identical bills have been filed in both the House and the Senate that would accomplish the same ends. Whether the legislation gets any traction in the legislature remains to be seen, but it’s not going away!