Most individual U.S. states collect a state income tax in addition to federal income tax. The two are separate entities. Some local governments also impose an income tax, often based on state income tax calculations. Forty-three states and many localities in the United States may impose an income tax on individuals.
By fourth grade your child should be reading a minimum of 93 w.p.m. (words per minute) at the beginning of the year. Students progress to a reading rate of 105 w.p.m. (words per minute) by mid-year. As the fourth grade year comes to a close, your child should be reading at least 118 w.p.m (words per minute). Students considered to be challenge (cluster group) readers should set a goal of reading at least 150 w.p.m. (words per minute).
The average student sees a speed of around 100 words per minute in the first six to eight months. Students who excel at his method of typing and note taking can achieve the average words per minute in as little as 18 months. Sources: