Massachusetts Senate Bill S2031

Massachusetts 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25

Caption

For a grade improvement tax credit

Impact

If enacted, S2031 would establish a Grade Improvement Tax Credit (GITC) that could substantially affect the educational landscape in Massachusetts. By providing financial incentives, the bill aims to motivate individuals to engage as mentors or tutors for those eager to improve their skills. These credits range from $750 to $2200, adjustable based on inflation and standards set by the Massachusetts Department of Education, potentially attracting more volunteers to assist low-achieving students.

Summary

Senate Bill S2031, titled 'An Act for a Grade Improvement Tax Credit,' proposes to create a new tax incentive aimed at encouraging individuals to improve their academic achievement. This initiative is designed specifically for those who wish to enhance their grade levels through additional support mechanisms. The bill outlines a framework through which certain qualified individuals can receive a tax credit for assisting others in their educational journey, thereby fostering a community-driven approach to educational improvement.

Contention

However, the bill is not without contention. Critics may argue the practical implementation of the GITC, particularly concerning the standards used to qualify participants and maintain the quality of instruction. There could be concerns about the adequacy of oversight from the Massachusetts Department of Education in regulating this initiative, raising questions about how effectiveness will be measured and whether the proposed benefits will outweigh the administrative challenges. Additionally, there might be debates regarding equitable access to these programs, ensuring all students in need of assistance can benefit from the proposed incentives.