Well, it's better than being FORCED to pay the higher rate.
As an aside, I went to Kerry's web site (had to use the emergency eye wash station after, yuck) to see if I could find his Mass. returns. No luck, but I did notice that where his returns require him to fill out the full name of his spouse, that it's is just Teresa Heinz. Not "Heinz-Kerry"
IIRC, she was not using "Kerry" until after the nomination. Strange.