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SENATE DOCKET, NO. 903 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2030
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 Dixon60 Lake St Apt N Winchester MA 01890 1 of 3
SENATE DOCKET, NO. 903 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2030
By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 2030) of Vincent Dixon,
for legislation for a literacy tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1870 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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 The Massachusetts General Laws are hereby amended by inserting the following new
2chapter:
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
14benefit 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.