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).
For example, if we had an average 5th grader reading Bud, Not Buddy then this is how we might figure out how many pages of text, at a silent rate of 150 wpm, the child would read in a period of 30 minutes. 150 wpm X 30 minutes = 4500 total words. 4500 total words/200 words per page = 23 pages.