The Massachusetts Taxpayers Foundation on Monday came out in opposition to a proposed income tax cut scheduled to go before voters in November, becoming the first major business group to take this stance.

Thematically, Howgate said, all three ballot questions that MTF is opposing speak to critical issues of affordability, competitiveness, and fiscal sustainability. Those issues, he added, remain important and deserve a better public policy response from Beacon Hill.

Toward that end, MTF recommends reforming the state’s generous unemployment insurance program, phasing out its unusually onerous estate tax, improving financial support for child care, and putting the brakes on state spending growth.

Howgate said he’s not directly involved with any negotiations between the proponents of the income tax cut and the opponents, primarily the labor-backed Raise Up Massachusetts coalition. But he hopes the recommendations can help spur a compromise plan that would prompt the income tax cut’s sponsors to drop their campaign. Such a deal needs to be reached by July to keep the question off the ballot.