HR 4507
TUTOR Act
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Bill overview
This bill, the Teachers Utilizing Tutoring Opportunities for Relief Act (TUTOR Act), creates a temporary tax credit for eligible teachers who provide tutoring services to students. Teachers must meet specific requirements, including being employed at a preschool, elementary, or secondary school, holding appropriate certifications, and providing at least 150 hours of qualified tutoring during the year. The credit is calculated based on the number of tutoring hours exceeding 150, with a supplemental amount available for additional hours. The credit is set to expire after December 31, 2032, and the Secretary of the Treasury will provide an annual report to Congress on credit usage.
Key provisions
- Creates a tax credit for eligible teachers who provide tutoring.
- The credit is $500 plus a supplemental amount based on tutoring hours beyond 150.
- Eligible teachers must be employed at preschool, elementary, or secondary schools and meet state certification requirements.
- Qualified tutoring focuses on mathematics, reading, and writing, or science.
- Tutoring must occur outside of regular school hours.
- A report will be submitted to Congress annually detailing credit usage.
- The credit expires after December 31, 2032.
- The credit is applied separately for married couples filing jointly.
Who is affected
- Teachers (preschool, elementary, and secondary school)
- Students enrolled in preschool, elementary, and secondary schools
- Taxpayers (eligible teachers) who claim the credit
- The Department of the Treasury (responsible for issuing regulations and reporting)
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119th CONGRESS — 1st Session
H. R. 4507
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to establish a temporary tax credit for eligible teachers who provide tutoring services, and for other purposes.
This Act may be cited as the Teachers Utilizing Tutoring Opportunities for Relief Act TUTOR Act
or the
.
$500, plus
the supplemental amount.
For purposes of subsection (a), the supplemental amount is the amount which bears the same ratio to $500 as—
the number of qualified tutoring hours provided by the eligible teacher during the taxable year in excess of 150, bears to
50 such hours.
The supplemental amount for any taxable year shall not exceed $500.
The term eligible teacher means, with respect to any taxable year, an individual who—
is employed as a teacher at a preschool, an elementary school, or a secondary school,
meets the State certification and licensure requirements for such employment, and
The term qualified tutoring means academic tutoring—
that occurs during hours in which school is not in session, and
which focuses on mathematics, reading and writing, or science.
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.
No credit shall be allowed under this section with respect to any taxable year beginning after December 31, 2032.
the number of individuals claiming the credit described in section 25F of such Code,
the total and average number of qualified tutoring hours provided by such individuals,
the geographic distribution of such individuals, and
such other information as the Secretary may require.
The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25E the following new item: