Massachusetts Taxpayers Foundation President Doug Howgate said his preference would be for the Legislature to focus more on tax relief than altering Chapter 62F, although he also said MTF was “happy to look” at proposals for alteration.

“The premise that when tax revenues exceed a reasonable expectation of collection, some of that excess should go back to taxpayers — people could certainly disagree with the mechanics, but I don't think that premise is totally unreasonable.”