MA S2031

Creates a Grade Improvement Tax Credit (GITC) of $750 to $2,200 for "Assisting Sponsors" who help individuals improve by at least one academic grade level

Requires individuals seeking grade-level improvement to be tested for their current competence level using standards established or recognized by the Massachusetts Department of Education

Volunteers wishing to serve as tutors/sponsors must register through accredited schools or other educational organizations qualified by the Department of Education

Tax credit amounts may be adjusted periodically based on Consumer Price Index (CPI) inflation standards

Mandates detailed record-keeping and regular analysis of program results to measure and improve effectiveness