Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2031

Introduced
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.

Companion Bills

No companion bills found.

Previously Filed As

MA S2030

For a literacy tax credit

MA HB235

Tax credits for community improvement

MA H3070

For a COVID-19 vaccination tax credit

MA H3072

For an enabling authority - Vaccination Tax Credit

MA H2084

For a minimum hourly health improvement wage

MA AB389

Personal Income Tax: tax credits: fire-resistant home improvements.

MA ABX13

Personal Income Tax: tax credits: fire-resistant home improvements.

MA S1005

For Chapter 40B reform and improvement

MA S1160

Providing for the improvement of required standards of Clerk Magistrates

MA H1774

Relative to civil asset forfeiture improvements

Similar Bills

No similar bills found.