The Massachusetts Supreme Court has thrown out efforts by progressives to implement an additional 4% surcharge on those who earn in excess of $1 million annually. The Millionaire’s Tax or the “Fair Share Amendment” as it is being called, was drafted as a ballot initiative for the November election and would have earmarked the projected $2 billion in new tax revenue for transportation and educational needs. In the 5-2 decision, the court found, however, that the petition violated the relatedness clause of the Massachusetts state constitution, which prohibits citizen petitions from mingling unrelated subjects – in this case, taxing and spending. Further, the earmarking of the revenue that would have been generated by the tax encroaches on the specific spending responsibilities reserved for the state legislature. Raise Up Massachusetts, the group responsible for drafting the petition, had collected over 110,000 signatures in support of the Millionaire Tax.