September 28, 2023

Opinion Diagnostics, a Boston-based polling and market research firm, released the results of a survey commissioned by Pioneer Institute and the Massachusetts High Technology Council (MHTC). This poll assessed how registered voters in Massachusetts view changes proposed by Beacon Hill leaders that would amend how special tax refunds are distributed.

Current state law, approved by voters in 1986, requires the Commonwealth to issue special refunds for taxes collected in excess of a defined limit. Currently, if tax receipts exceed the limit, each taxpayer receives a refund proportional to the taxes they paid. The new plan would give all taxpayers an equal refund. The current law has been triggered twice, most recently in 2022, when state taxpayers received refunds totaling $3 billion.

The poll found that 62% of voters support maintaining the current law, 26% support the new plan, and 12% are undecided.

A majority of voters belonging to every age, gender, geographic, ethnic, and partisan demographic subgroup oppose the plan, with the sole exception of registered Democrats. An extraordinary 70% of unaffiliated voters support maintaining the current law. Even among registered Democrats, just 45% support the changes proposed by State House leaders, while 35% support maintaining the current law; 20% are undecided. 

If the measure is enacted into law by the legislature and Governor, 50.3% of respondents support a repeal referendum, while 38% either support the proposed changes or oppose a referendum; 12% are undecided. 

Opinion Diagnostics conducted the survey on September 27, collecting 405 responses from registered Massachusetts voters via outbound SMS messages linking to an online survey. The margin of error is +/- 4.7% with a 95% confidence level.

Media inquiries can be directed as follows:
Opinion Diagnostics: Brian Wynne at
Pioneer Institute: Chris Sinacola at
MHTC: Elizabeth Mahoney at

Pioneer Institute Press Release: Click here to view

Topline Results and ClearTabs: Click here to download