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Massachusetts General Court· S2031Reporting date extended to Thursday June 25, 2026

An Act for a grade improvement tax credit, the official text

Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
	Section 1. An Act to create a Grade Improvement Tax Credit (GITC), under the Laws of Massachusetts, providing for a Tax Credit to certain qualified individuals, for specific assistance in helping individuals to improve their grade level of academic achievement. 
	Section 2. As individuals become literate, many prove to have the desire to improve themselves further. Many individuals have described certain weak bridging characteristics, in accessing learning school curriculums, that they may not have been exposed to. This Tax Credit is designed to facilitate the encouragement of competent volunteers, and their connection with those desiring continued improvement, in their knowledge and skills.
	Section 3. Each person wishing to improve their grade level, should be tested for their level of competence, by reasonable standards to be established or already in recognized existence. Each existing grade level competent person, who wishes to participate in helping to improve grade level, can register their willingness to do so, through various recognized educational organizations; including properly accredited schools, and other appropriate organizations. Such organizations, may be qualified, and designated through appropriate regulations, by the Massachusetts Department of Education.
	Section 4. A Grade Improvement Tax Credit, shall be created. Any person being brought to an improvement of at least one grade, shall also accrue to their Assisting Sponsor (AS) a Grade Improvement Tax Credit, of no less than $750, and up to $2200, such amount to be adjustable based on further analysis, and those standards, and regulations of the Massachusetts Department of Education. These amounts may be adjusted from time to time, as are modest, and reflect reasonable inflation standards, such as the Consumer Price Index (CPI).
	Section 5. Appropriate standards shall be set by the Massachusetts Department of Education, identifying the standards to be used, in approving those individuals, who wish to assist other individuals to improve their grade level of capability.
	Section 6. Other relevant standards, and regulations, shall be established. Detailed recording of the results of this program, shall be kept, and regularly analyzed, so that the program may be measured, improved, and adjusted for effectiveness.
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