Bill > S1512

This bill proposes the creation of a Grade Improvement Tax Credit (GITC) in Massachusetts to encourage individuals to improve their academic achievement. The program aims to connect competent volunteers, referred to as "Assisting Sponsors" (AS), with individuals seeking further education and skill development, particularly those who may have faced challenges accessing certain learning curriculums. To qualify for the tax credit, individuals must be tested and demonstrate an improvement of at least one grade level. The Assisting Sponsor who facilitates this improvement will receive a tax credit ranging from $750 to $2200, with the exact amount subject to adjustment. The Massachusetts Department of Education will establish the necessary standards for approving individuals who wish to act as Assisting Sponsors and will also oversee the program's record-keeping and analysis to ensure its effectiveness and allow for adjustments.