I vote for another variable in addition to age, school policy, state law, and the individual child and his ability to keep up. That's the number of days you are talking about. i.e. someone might feel differently about pulling their kids Friday afternoon for a few hours, when they have Monday and Tuesday off school, and missing half a day than they feel about pulling a child for two weeks. Also the frequency of the event - a once in a lifetime vacation (that truly is once in a lifetime and not Disney this year, Hawaii next) might be different for you than "we pull our kids out of school every year."
We pull ours for three days and will do so pretty much yearly until junior high. But I wouldn't pull my own for more than a week.
We pull ours for three days and will do so pretty much yearly until junior high. But I wouldn't pull my own for more than a week.

We are doing it for the first time in January. DD is in Kindy, so I don't think that is as bad as the higher grades. Other than dr appts/and illness, Disney is our only other reason for missing school
We have 3 young kids and my DH owns his own business. It just doesn't work for us to wait in long hot lines. This might be the only year we do this. We'll see 



my dad does live in FL so he might need us to visit for some family reason.......