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A January study by cSPA looked at the last complete year of tax data from the Internal Revenue Service and found that 21,000 tax filers, or 0.6 percent of all Massachusetts households, made more than $1 million in income in 2019.

According to a study by the Tufts University Center for State Policy Analysis, the tax would only apply to around 0.6% of Massachusetts households in any given year.

The CSPA report says insurers could meet the 83% standard in several ways, such as covering a wide range of procedures or by letting dentists charge a higher price and pass costs onto patients.

Video podcast covering all four ballot questions

Video podcast covering all four ballot questions

“It's not clear that this ballot initiative was ever designed really to solve a problem for patients. It's designed to intervene in an ongoing dispute between insurers and dentists about where the money goes,” Horowitz said.

Tufts University's Center for State Policy Analysis laid out the pros and cons of the ballot question.

“The only incentives about advertising are about persuading people, and you’re not going to reach for the most accurate description, you’re going to reach for the most convincing,” said Evan Horowitz

“It certainly would increase the progressive nature of 62F because there’s no question that doing this dramatically improves the distribution,” said Horowitz