Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1870 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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SENATE DOCKET, NO. 1385       FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1870
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 literacy tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Vincent Lawrence Dixon60 Lake Street Unit N, Winchester MA 
01890 1 of 3
SENATE DOCKET, NO. 1385       FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1870
By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 1870) of Vincent 
Lawrence Dixon for legislation for a literacy tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1917 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act for a literacy 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:
1 SECTION 1. The Massachusetts General Laws are hereby amended by inserting the 
2following new chapter:
3 Chapter 78B Literacy Tax Credit
4 Section 1. An Act to create a Literacy Tax Credit (LTC), under the Laws of 
5Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance 
6in helping individuals to gain literacy; and/or full literacy.
7 Section 2. The quality of literacy, learning, and education, being the specific, and proper 
8concern of the Great and General Court since the 1630s, and 1640s, therefore, this Act is created 
9and established, in order that the literacy, and productive economy of the people as a whole, and 
10the many individuals of The Commonwealth, may be further improved.  2 of 3
11 Section 3. Many individuals, have some level of marginal literacy, but are otherwise 
12definable, as being functionally illiterate, lacking a full, comprehensive literacy. It is intended by 
13this legislation, to address, 	and reduce both complete illiteracy, and functional illiteracy, to the 
14 benefit of such individuals, and our Commonwealth.
15 Section 4. Each person wishing to become literate, and/or fully literate, should be tested 
16for their level of literacy and competence, by reasonable standards to be established. Each 
17existing literate person, who wishes to participate in helping to improve literacy, can register 
18their willingness to do so, through various recognized educational organizations; including 
19properly accredited schools, and other appropriate organizations. Such organizations, may be 
20qualified, and designated through appropriate regulations by the Massachusetts Department of 
21Education.
22 Section 5. A Literacy Training Lesson Program (LTLP) shall be created. Any person 
23being brought to literacy through an ‘LTLP’ shall be recognized by a Literacy Certificate (LC). 
24The person helping to bring them to literacy, designated as a Literacy Sponsor (LS), shall be 
25rewarded at such point, by a Literacy Tax Credit (LTC) of no less than $750, and up to $2200, 
26such amount to be adjustable based on further analysis, and those standards, and regulations of 
27the Massachusetts Department of Education. These amounts may be adjusted from time to time, 
28as are modest, and reflect reasonable inflation standards such as the Consumer Price Index (CPI).
29 Section 6. Appropriate standards shall be set by the Massachusetts Department of 
30Education, identifying the standards to be used, in approving those individuals, who wish to 
31assist other individuals to become literate. 3 of 3
32 Section 7. Other relevant standards, and regulations, shall be established. Detailed 
33recording of the results of this program, shall be kept, regularly analyzed, and publicly made 
34available, so that the program may be measured, improved, and adjusted for effectiveness.