A slate of new laws passed over the last several years in Massachusetts are taking effect now that the New Year has begun.
This year sees the final step increase in Massachusetts minimum wage from a 2018 so-called “grand bargain” deal that promised a gradual increase in the minimum wage to $15 per hour.
At the time, minimum wage was $11 per hour for workers that don’t work for tips.
The $15 minimum wage applies to non-agricultural workers and workers that do not receive tips. The minimum wage for agricultural workers is $8, and the new minimum wage for tipped workers is $6.75, up from $6.15 in 2022.
Minimum wage for non-tipped workers in 2022 was $14.25.
The so-called “millionaire’s tax,” also known as the Fair Share Amendment, places a 4% tax surcharge on all income earned above $1 million.
In some ways, millionaire’s tax is a misnomer as the tax is only applied to annual income above $1 million, and does not simply affect people with more than $1 million in the bank.
The law was passed by ballot measure in November with 52% of the vote.
It seeks to raise money for education and transportation with the new tax, which is estimated to bring in about $1.23 billion and as much as $2 billion, according to a report from the Center for State Policy Analysis at Tufts University.
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