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SENATE DOCKET, NO. 1420 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1871
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:
NAME:DISTRICT/ADDRESS :Vincent Lawrence Dixon60 Lake Street Unit N, Winchester, MA
01890 1 of 2
SENATE DOCKET, NO. 1420 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1871
By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 1871) of Vincent
Lawrence Dixon for legislation for a grade improvement tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1918 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 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:
1 SECTION 1. The Massachusetts General Laws are hereby amended by inserting the
2following new chapter:
3 Chapter 78C. Grade Improvement Tax Credit
4 Section 1. An Act to create a Grade Improvement Tax Credit (GITC), under the Laws of
5Massachusetts, providing for a Tax Credit to certain qualified individuals, for specific assistance
6in helping individuals to improve their grade level of academic achievement.
7 Section 2. As individuals become literate, many prove to have the desire to improve
8themselves further. Many individuals have described certain weak bridging characteristics, in
9accessing learning school curriculums, that they may not have been exposed to. This Tax Credit 2 of 2
10is designed to facilitate the encouragement of competent volunteers, and their connection with
11those desiring continued improvement, in their knowledge and skills.
12 Section 3. Each person wishing to improve their grade level, should be tested for their
13level of competence, by reasonable standards to be established or already in recognized
14existence. Each existing grade level competent person, who wishes to participate in helping to
15improve grade level, can register their willingness to do so, through various recognized
16educational organizations; including properly accredited schools, and other appropriate
17organizations. Such organizations, may be qualified, and designated through appropriate
18regulations, by the Massachusetts Department of Education.
19 Section 4. A Grade Improvement Tax Credit, shall be created. Any person being brought
20to an improvement of at least one grade, shall also accrue to their Assisting Sponsor (AS) a
21Grade Improvement Tax Credit, of no less than $750, and up to $2200, such amount to be
22adjustable based on further analysis, and those standards, and regulations of the Massachusetts
23Department of Education. These amounts may be adjusted from time to time, as are modest, and
24reflect reasonable inflation standards, such as the Consumer Price Index (CPI).
25 Section 5. Appropriate standards shall be set by the Massachusetts Department of
26Education, identifying the standards to be used, in approving those individuals, who wish to
27assist other individuals to improve their grade level of capability.
28 Section 6. Other relevant standards, and regulations, shall be established. Detailed
29recording of the results of this program, shall be kept, and regularly analyzed, so that the
30program may be measured, improved, and adjusted for effectiveness.