ma-income-taxSource-cited draft Use this skill whenever asked about Massachusetts individual income tax. Trigger on phrases like "Massachusetts income tax", "MA income tax", "Form 1", "Mass DOR", "M.G.L. c. 62", "millionaire's tax", "MA surtax". Massachusetts has a flat 5% rate plus a 4% surtax on income over ~$1M (inflation-adjusted). ALWAYS load us-tax-workflow-base first.