Governor Patrick has come out with a series of proposed tax increases. These increases will cover a wide spectrum of the Massachusetts tax base. There are some offsets, mostly the reduction on the state sales tax to 4.5% and an increase to the . However, the overall effect would increase the overall tax burden of residence and businesses of the Commonwealth by about $2 billion. Here are the tax increase proposals that will impact most tax payers in the Commonwealth.

Individual Tax Increases:

Individual income tax rate ' The Governor proposed a 19% increase in the Massachusetts individual income tax rate from 5.25% to 6.25%.

Cigarette excise tax - Increase the state tax on cigarettes from $2.51 to $3.51 per pack, a 40% increase. This would raise $166 million per year. The increase also applies to smokeless tobacco products. Sales tax will continue to be assessed on the excise tax.

Expand sales tax ' This one has been on the Governor's agenda for a couple of years. He is proposing to expand the sales tax to apply to candy and soda. According to estimates, this would raise $53 million of additional sales tax.

Expand bottle redemption to bottled water and sports drinks ' This is a tax although the Governor might not call it one. Since many residents discard their bottles without receiving their deposit back, it is effectively a tax. Yes, one can choose to return the bottles and cans, but only if they have nothing better to do on a Saturday afternoon, plus what is the cost of the gasoline to get to and from the bottle redemption center. In my hometown and most towns throughout the Commonwealth, there is curbside recycling. Most water bottles are recycled in this manner.