Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1871 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 1420 FILED ON: 1/19/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1871
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Jason M. Lewis, (BY REQUEST)
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act for a grade improvement tax credit.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Vincent Lawrence Dixon60 Lake Street Unit N, Winchester, MA
16	16	01890 1 of 2
17	17	SENATE DOCKET, NO. 1420 FILED ON: 1/19/2023
18	18	SENATE . . . . . . . . . . . . . . No. 1871
19	19	By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 1871) of Vincent
20	20	Lawrence Dixon for legislation for a grade improvement tax credit. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE SENATE, NO. 1918 OF 2021-2022.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Third General Court
26	26	(2023-2024)
27	27	_______________
28	28	An Act for a grade improvement tax credit.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. The Massachusetts General Laws are hereby amended by inserting the
32	32	2following new chapter:
33	33	3 Chapter 78C. Grade Improvement Tax Credit
34	34	4 Section 1. An Act to create a Grade Improvement Tax Credit (GITC), under the Laws of
35	35	5Massachusetts, providing for a Tax Credit to certain qualified individuals, for specific assistance
36	36	6in helping individuals to improve their grade level of academic achievement.
37	37	7 Section 2. As individuals become literate, many prove to have the desire to improve
38	38	8themselves further. Many individuals have described certain weak bridging characteristics, in
39	39	9accessing learning school curriculums, that they may not have been exposed to. This Tax Credit 2 of 2
40	40	10is designed to facilitate the encouragement of competent volunteers, and their connection with
41	41	11those desiring continued improvement, in their knowledge and skills.
42	42	12 Section 3. Each person wishing to improve their grade level, should be tested for their
43	43	13level of competence, by reasonable standards to be established or already in recognized
44	44	14existence. Each existing grade level competent person, who wishes to participate in helping to
45	45	15improve grade level, can register their willingness to do so, through various recognized
46	46	16educational organizations; including properly accredited schools, and other appropriate
47	47	17organizations. Such organizations, may be qualified, and designated through appropriate
48	48	18regulations, by the Massachusetts Department of Education.
49	49	19 Section 4. A Grade Improvement Tax Credit, shall be created. Any person being brought
50	50	20to an improvement of at least one grade, shall also accrue to their Assisting Sponsor (AS) a
51	51	21Grade Improvement Tax Credit, of no less than $750, and up to $2200, such amount to be
52	52	22adjustable based on further analysis, and those standards, and regulations of the Massachusetts
53	53	23Department of Education. These amounts may be adjusted from time to time, as are modest, and
54	54	24reflect reasonable inflation standards, such as the Consumer Price Index (CPI).
55	55	25 Section 5. Appropriate standards shall be set by the Massachusetts Department of
56	56	26Education, identifying the standards to be used, in approving those individuals, who wish to
57	57	27assist other individuals to improve their grade level of capability.
58	58	28 Section 6. Other relevant standards, and regulations, shall be established. Detailed
59	59	29recording of the results of this program, shall be kept, and regularly analyzed, so that the
60	60	30program may be measured, improved, and adjusted for effectiveness.