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Issue Explainer

Fair Share Amendment

The Fair Share Amendment, passed by voters in November 2022, creates a 4 percent tax on the portion of a person’s annual income above $1 million and dedicate the funds raised to public education and transportation.
The Fair Share Amendment, passed by voters in November 2022, creates a 4 percent tax on the portion of a person’s annual income above $1 million and dedicate the funds raised to public education and transportation.
By: MTA Center for Education Policy and Practice
Published: January 2026

What Is the Fair Share Amendment?

The Fair Share Amendment, passed by voters in November 2022, creates a 4 percent tax on the portion of a person’s annual income above $1 million and dedicate the funds raised to public education and transportation.
Only people who earn more than $1 million annually pay this additional income tax; 99 percent of us don’t pay a penny more. And we all benefit from better schools, colleges and universities, roads, bridges and public transportation.
Partnering with the Raise Up Massachusetts coalition, the MTA and our members played an integral role in the passage of the Fair Share Amendment.

How Are Fair Share Revenues Being Spent?

Since the introduction of the Fair Share Amendment in FY24, which began on July 1, 2023, $6.4 billion in tax revenue has been designated for transportation and public education. In more specific terms, the state Legislature has appropriated $2.58 billion for transportation and $3.85 billion for public education as a result of the Fair Share Amendment.

THE NUMBERS

How the Fair Share Amendment is making a difference for public education and transportation.
1
2
3
4
5
1
K-12 Public Schools=$1.72 billion
  • Reimbursement to school districts for universal free school meals=$431 million.
     
  • Direct aid to local public schools=$592.1 million.
    • Chapter 70.
    • Minimum aid.
    • Regional transportation reimbursements.
       
  • School building improvements=$314.5 million.
    • School construction projects.
    • Clean energy projects.
    • Capital improvements to support career technical education.
       
  • New programs=$128 million.
    • Early literacy for students in pre-kindergarten through Grade 3.
    • Expansion of early college, workforce and technical and innovation pathways.
    • The development of a statewide birth through higher education framework for mental and behavioral health.
    • Reduced waitlists for language services for English language learners.
    • Scholarships and student loan repayment assistance for public school educators.
       
  • Future investments including reserves for special education circuit breaker reimbursements and Student Opportunity Act Investment fund=$290 million.
2
Public Colleges and Universities=$891 million

Affordable public colleges and universities=$291.5 million. Including:

  • MassGrant Plus financial aid program.
  • $Aid for students pursuing an in-demand profession.

Tuition-free community college=$287.5 million. Including:

  • Scholarship programs for nursing students, capacity-building efforts for the implementation of free community colleges, and the MassReconnect program that provides tuition-free community college for students ages 25+.

Public college buildings and infrastructure=$16.5 million.

Public college and university campus funding=$43 million.

New public higher education programs=$103.8 million. Including:

  • Endowment match program for public colleges and universities.
  • Wraparound supports and services for public college students.
  • Financial assistance to students enrolled in Massachusetts public higher education institutes.
3
Early Education and Care=$1.245 billion

Operational grants to child care providers=$722 million.

Increased reimbursement rates for providers who enroll children receiving child care financial assistance=$263.2 million.

Expanded eligibility for child care financial assistance to reduce the waitlist for income-eligible early education and care programs=$83 million.

New early education programs=$176.5 million. Including:

  • Expansion of pre-kindergarten or preschool opportunities.
  • Endowment match program for public colleges and universities.
  • Salaries and benefits for early educators who serve low-income children.
  • Capital improvements to build capacity for child care.
  • Early education and care educator loan forgiveness program
4
Public Transportation=$1.35.million

Roads and Bridges=$359.15 million

Construction and reconstruction of municipal roads and bridges=$45 million.

Repair of state bridges=$50 million.

Snow and ice removal=$60.7 million.

5
Transportation Infrastructure=$872.4 million

Dedicated funding to finance bonds to support capital transportation infrastructure investments at MassDOT, the MBTA and RTAs=$800 million.

Matching funds for state or municipal transportation projects eligible for federal funding=$25 million.

Transportation improvements surrounding the 2026 World Cup=$5 million.

Local, one-time. transportation projects=$42.2. million.

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The MTA's education policy staff analyzes education and related funding in every phase of the state budget process.
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