The question on which the state's political leaders and political parties are focusing the most attention is Question Four. It proposes to incrementally reduce the state's income tax rate over the next three years from the current 5.95 percent to a flat 5 percent. If passed, the proposal will eventually cost the state $1.2 billion per year.

The tax cut plan is heavily backed by Cellucci, who helped ensure it would be on this year's ballot and has been promoting it around the state.

Republicans argue that Democratic-controlled state legislature has broken the promise it made in 1989, that the tax rate would only remain above 5 percent as a temporary measure until the state returned to firm financial ground.

"Our party really sees [Question Four] as a credibility issue," says Republican Club President Jason P. Brinton '00-'02. "It's important that our public officials keep their word."

A second proposal to change tax laws is ballot Question Six. This proposal would give Massachusetts taxpayers a credit against their income tax liability for all tolls paid on state highways and tunnels. It would also provide a credit for the excise tax paid on the value of cars.

In effect, this proposal would nullify the excise tax and all tolls paid by state residents. This proposal will reduce the state's revenues by $742 million.

Opponents of both tax questions warn that large revenue cuts would threaten the state's ability to address pressing concerns, including education and health care. If both cuts are adopted, state revenues will fall by almost 10 percent.

"[Passage of the tax cuts] is going to translate into some pretty bad outcomes," Bingaman says. "Even fire and police protection could be affected."