The new Massachusetts surtax on incomes over $1 million played a role in power forward Grant Williams's decision to turn down an offer from the Boston Celtics, leading the team to trade him.
Williams, 24, was an important part of the Celtics' plans for next season. But he turned down a four-year, $48 million offer from the Celtics — partly because the state's new 4 percent surtax on million-dollar-plus incomes made the offer worth considerably less than the offer he got from the Dallas Mavericks, a team that plays in Texas, which has no state income tax.
