Another tax-related proposal, Question Six, would allow state residents and businesses to claim a tax credit for tolls they pay on state roads, bridges and tunnels and motor vehicle taxes. If passed, it will drain between $400 and $650 million per year from state coffers.

The other heavily contested issue on the ballot is Question Five. The proposal would create a new patient's bill of rights to give residents protection from insurance company abuses. It tries to cut the amount insurance companies spend on advertising and lobbying. It would also work towards establishing universal health care coverage, although it does not mandate such a system be established.

Opponents of the proposal argue it will drive up health care costs and put insurers and health care providers out of business. It would also replace a patient's bill of rights enacted by the legislature this summer, which many doctors claim is superior to the wording in the ballot question.

Opponents of Question Five have been able to widely publicize their message thanks to over $3 million contributed to the committee opposing the question. Most of these contributions have come from insurance companies.

A recent Herald-WCVB poll shows the heavy spending by the opponents of Question Five seems to be ineffective, as the proposal has a commanding 51 to 29 percentage point lead.

Today's ballot also includes citizen-initiated proposals to outlaw greyhound racing, give greater tax benefits to charitable contributions and revise laws related to drug crimes, to place a greater emphasis on drug treatment and to use proceeds of drug-related property seizures to go to treatment.

Two state constitutional amendments also appear today for final voter approval. One would disenfranchise those incarcerated for felony convictions. Another would require the state to redraw election boundaries based on 2000 U.S. Census data for elections held in 2002, instead of waiting until 2004, which the constitution currently requires.

Finally, some portions of Cambridge and the surrounding communities, including residents of Mather, Dunster, Leverett and Adams House and the Union dorms, will vote on a non-binding resolution to urge the suspension of the administration of the MCAS test in Massachusetts schools.