Education is constantly being reformed to reduce the inequality in education and close the achievement gap. In the past, schools were funded primarily from local property taxes which brought many issues to students in low-income areas. In recent years, bills, acts and laws have been passed by federal and state government to help ensure each child is getting a proper education. These acts often add funding and other aids to help close the achievement gap between students. Massachusetts is home to a strong public school system. "Massachusetts has some of the highest academic achievement levels in the country" however, they still have serious achievement gaps. Studies show that increasing expenditures beyond taxes help close the achievement gap. One study showed that increasing spending per pupil by a certain amount helped raise test scores. Another study found that "For children from low-income families, increase per pupil spending yields large improvements in educational attainment." After looking at an increase in expenditures for 31 studies, it was found that 29 schools produced a positive effect on achievement. The National Assessment of Educational Progress (NAEP) tracks performance in students and it is found that Student Finance Reforms (SFRs) strengthen student achievement. Massachusetts recently passed the Student Opportunity Act which displays Massachusetts government commitment to add funding for education that could help decrease the achievement gap. This act will over a 7-year period increase investment in public schools by roughly $1.5 billion per year. It also has schools submit a 3 year proposal to lay out their plan to close the achievement gap.<ref name=":0" /> As stated from the studies above, an increase in expenditure can lead to better performance in students. By increasing public school spending by $1.5 billion a year in Massachusetts, leaders can distribute more money towards areas that need it more and equal the education for all.