Massachusetts offers state income tax filers the option of paying the mandatory 5.3% flat rate, or paying the old 5.85% rate which prevailed before the income tax was cut by a 60% to 40% referendum vote.
Foolish people might think that those 40% of voters would still pay the old rate, but needless to say, almost nobody in the state has ever paid the 5.85% rate, especially rich liberals.