SENATE DOCKET, NO. 367        FILED ON: 1/14/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1705

The Commonwealth of Massachusetts

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PRESENTED BY:

Jason M. Lewis, (BY REQUEST)

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act for a grade improvement tax credit.

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PETITION OF:

SENATE DOCKET, NO. 367        FILED ON: 1/14/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1705

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1554 OF 2017-2018.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-First General Court
(2019-2020)

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An Act for a grade improvement tax credit.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter:

Chapter 78B. Grade Improvement Tax Credit

Section 1. An Act to create a Grade Improvement Tax Credit (GITC), under the Laws of Massachusetts, providing for a Tax Credit to certain qualified individuals, for specific assistance in helping individuals to improve their grade level of academic achievement.

Section 2. As individuals become literate, many prove to have the desire to improve themselves further. Many individuals have described certain weak bridging characteristics, in accessing learning school curriculums, that they may not have been exposed to. This Tax Credit

is designed to facilitate the encouragement of competent volunteers, and their connection with those desiring continued improvement, in their knowledge and skills.

Section 3. Each person wishing to improve their grade level, should be tested for their level of competence, by reasonable standards to be established. Each existing grade level competent person, who wishes to participate in helping to improve grade level, can register their

willingness to do so, through various recognized educational organizations; including properly accredited schools, and other appropriate organizations. Such organizations, may be qualified, and designated through appropriate regulations, by the Massachusetts Department of Education.

Section 4. A Grade Improvement Tax Credit, shall be created. Any person being brought to an improvement of at least one grade, shall also accrue to their Assisting Sponsor (AS) a Grade Improvement Tax Credit, of no less than $750, and up to $2200, such amount to be

adjustable based on further analysis, and those standards, and regulations of the Massachusetts Department of Education. These amounts may be adjusted from time to time, as are modest, and reflect reasonable inflation standards, such as the Consumer Price Index (CPI).

Section 5. Appropriate standards shall be set by the Massachusetts Department of Education, identifying the standards to be used, in approving those individuals, who wish to assist other individuals to improve their grade level of capability.

Section 6. Other relevant standards, and regulations, shall be established. Detailed recording of the results of this program, shall be kept, and regularly analyzed, so that the program may be measured, improved, and adjusted for effectiveness.