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| 2 | 2 | | SENATE DOCKET, NO. 903 FILED ON: 1/15/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2030 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Jason M. Lewis, (BY REQUEST) |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act for a literacy tax credit. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Vincent Dixon60 Lake St Apt N Winchester MA 01890 1 of 3 |
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| 16 | 16 | | SENATE DOCKET, NO. 903 FILED ON: 1/15/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2030 |
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| 18 | 18 | | By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 2030) of Vincent Dixon, |
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| 19 | 19 | | for legislation for a literacy tax credit. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE SENATE, NO. 1870 OF 2023-2024.] |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
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| 25 | 25 | | (2025-2026) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act for a literacy tax credit. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 The Massachusetts General Laws are hereby amended by inserting the following new |
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| 31 | 31 | | 2chapter: |
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| 32 | 32 | | 3 Chapter 78B Literacy Tax Credit |
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| 33 | 33 | | 4 Section 1. An Act to create a Literacy Tax Credit (LTC), under the Laws of |
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| 34 | 34 | | 5Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance |
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| 35 | 35 | | 6in helping individuals to gain literacy; and/or full literacy. |
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| 36 | 36 | | 7 Section 2. The quality of literacy, learning, and education, being the specific, and proper |
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| 37 | 37 | | 8concern of the Great and General Court since the 1630s, and 1640s, therefore, this Act is created |
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| 38 | 38 | | 9and established, in order that the literacy, and productive economy of the people as a whole, and |
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| 39 | 39 | | 10the many individuals of The Commonwealth, may be further improved. 2 of 3 |
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| 40 | 40 | | 11 Section 3. Many individuals, have some level of marginal literacy, but are otherwise |
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| 41 | 41 | | 12definable, as being functionally illiterate, lacking a full, comprehensive literacy. It is intended by |
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| 42 | 42 | | 13this legislation, to address, and reduce both complete illiteracy, and functional illiteracy, to the |
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| 43 | 43 | | 14benefit of such individuals, and our Commonwealth. |
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| 44 | 44 | | 15 Section 4. Each person wishing to become literate, and/or fully literate, should be tested |
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| 45 | 45 | | 16for their level of literacy and competence, by reasonable standards to be established. Each |
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| 46 | 46 | | 17existing literate person, who wishes to participate in helping to improve literacy, can register |
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| 47 | 47 | | 18their willingness to do so, through various recognized educational organizations; including |
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| 48 | 48 | | 19properly accredited schools, and other appropriate organizations. Such organizations, may be |
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| 49 | 49 | | 20qualified, and designated through appropriate regulations by the Massachusetts Department of |
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| 50 | 50 | | 21Education. |
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| 51 | 51 | | 22 Section 5. A Literacy Training Lesson Program (LTLP) shall be created. Any person |
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| 52 | 52 | | 23being brought to literacy through an ‘LTLP’ shall be recognized by a Literacy Certificate (LC). |
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| 53 | 53 | | 24The person helping to bring them to literacy, designated as a Literacy Sponsor (LS), shall be |
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| 54 | 54 | | 25rewarded at such point, by a Literacy Tax Credit (LTC) of no less than $750, and up to $2200, |
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| 55 | 55 | | 26such amount to be adjustable based on further analysis, and those standards, and regulations of |
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| 56 | 56 | | 27the Massachusetts Department of Education. These amounts may be adjusted from time to time, |
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| 57 | 57 | | 28as are modest, and reflect reasonable inflation standards such as the Consumer Price Index (CPI). |
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| 58 | 58 | | 29 Section 6. Appropriate standards shall be set by the Massachusetts Department of |
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| 59 | 59 | | 30Education, identifying the standards to be used, in approving those individuals, who wish to |
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| 60 | 60 | | 31assist other individuals to become literate. 3 of 3 |
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| 61 | 61 | | 32 Section 7. Other relevant standards, and regulations, shall be established. Detailed |
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| 62 | 62 | | 33recording of the results of this program, shall be kept, regularly analyzed, and publicly made |
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| 63 | 63 | | 34available, so that the program may be measured, improved, and adjusted for effectiveness. |
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