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).
Fourth grade is the equivalent of 'Year 5' (ages 9â10) in England and Wales, Primary 6 in Northern Ireland and Primary 6 in Scotland - the sixth year of compulsory education in England, Wales, Scotland and Northern Ireland.