Opinion of the Justices to the House of Representatives

To the Honorable the House of Representatives of the Commonwealth of Massachusetts:

The Justices of the Supreme Judicial Court respectfully submit their answer and opinion to the questions set forth in an order adopted by the House of Representatives on March 24, 1981, and transmitted to the Justices on March 26, 1981. The order recites that there is presently pending before the House a proposed bill entitled, “An Act providing for the taxation of income” (House No. 6418). The bill, a copy of which is attached to the order, would repeal G. L. c. 62. House No. 6418 would add a new c. 62E,…