Each state is required to test students annually from grade 3 onward in reading and math. Many gifted students hit the ceilings of such tests. Schools typically offer at least one "make-up" day for each test for absent students. Why not let students take the next higher grade level test on the make-up day if their parents request it? They would still take their grade level test on the regular test day. Scores on higher-level tests would not count for official NCLB purposes, but they could be used to make decisions about subject or whole-grade acceleration.
One reason for not doing this is that many schools prefer the administrative convenience of purely age-based class placement and do not really want to know if Suzie the 3rd grader can ace the 4th grade NCLB test.