An Act for a grade improvement tax credit

This bill proposes creating a tax credit for individuals who sponsor others to improve their academic grade level by at least one year. Under the plan, a qualified person would register with an accredited school or educational organization to act as a sponsor for a student or adult seeking academic advancement. If the sponsored individual successfully improves their grade, the sponsor would receive a tax credit ranging from $750 to $2,200, with amounts potentially adjusted for inflation. The Massachusetts Department of Education would be responsible for setting the standards for both the sponsors and the students, as well as overseeing the program's administration and evaluation.