Massachusetts taxpayers will start paying a lower state income tax rate beginning in January. Revenue Commissioner Amy Pitter confirmed Wednesday that all the requirements needed to automatically lower the personal income tax rate from 5.2 percent to 5.15 percent beginning on Jan. 1 have been met. Revenue collections for the remainder of the fiscal year, which ends June 30, will drop by about $70 million, contributing to an estimated $329 million budget gap. Pitter also reported that preliminary revenue collections for November totaled nearly $1.6 billion. (AP)