strangest thing I have ever seen on a tax form

[psocoptera]

The Mass tax rate is 5.3%, right? "Recent legislation provides that the personal income tax forms must provide an election to voluntarily pay tax at a rate of 5.85% on taxable income which would otherwise be taxed at a rate of 5.3%."

Um, is that a guilt tax? A sucker tax? An "I'm a liberal who supports higher taxation, watch me do it voluntarily" tax?

Does anybody actually do it, that's what I want to know.