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).
1 When the number of minutes for physical education and recess were combined, the average number of minutes per week for these activities ranged from 208 to 222 minutes across elementary grades (table 19). Small schools had a higher number of average minutes per week of scheduled physical education than did medium-sized and large schools, and rural schools had higher averages than did schools located in other locales (table 18).