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H. R. 4507

TUTOR Act

Shown here: Introduced in House (2025-07-17)

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.

1. Short title

This Act may be cited as the “Teachers Utilizing Tutoring Opportunities for Relief Act” or the “TUTOR Act”.

2. Tutoring credit

(a) In general

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section:

25F. Tutoring credit
(a) Allowance of credit
In the case of an eligible teacher, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—
(1) $500, plus
(2) the supplemental amount.
(b) Supplemental amount
(1) In general
For purposes of subsection (a), the supplemental amount is the amount which bears the same ratio to $500 as—
(A) the number of qualified tutoring hours provided by the eligible teacher during the taxable year in excess of 150, bears to
(B) 50 such hours.
(2) Limitation
The supplemental amount for any taxable year shall not exceed $500.
(c) Eligible teacher
For purposes of this section—
(1) In general
The term eligible teacher means, with respect to any taxable year, an individual who—
(A) is employed as a teacher at a preschool, an elementary school, or a secondary school,
(B) meets the State certification and licensure requirements for such employment, and
(C) provides at least 150 hours of qualified tutoring during the taxable year to students enrolled at the same type of school that the teacher is employed at.
(2) Qualified tutoring
The term qualified tutoring means academic tutoring—
(A) that occurs during hours in which school is not in session, and
(B) which focuses on mathematics, reading and writing, or science.
(3) Preschool
The term preschool has the meaning given the term early childhood education program under section 103 of the Higher Education Act of 1965.
(4) Elementary school
The term elementary school has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965, except that such term includes public or private kindergarten, as determined under State law.
(5) Secondary school
The term secondary school has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965.
(d) Special rule for married couples
In the case of a joint return, this section shall be applied separately with respect to each spouse who is an eligible teacher.
(e) Regulations
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.
(f) Termination
No credit shall be allowed under this section with respect to any taxable year beginning after December 31, 2032.

(b) Report

With respect to taxable years which begin in a calendar year for which section 25F of such Code applies, the Secretary of the Treasury shall annually transmit to Congress a written report that includes—

(1) the number of individuals claiming the credit described in section 25F of such Code,

(2) the total and average number of qualified tutoring hours provided by such individuals,

(3) the geographic distribution of such individuals, and

(4) such other information as the Secretary may require.

(c) Clerical amendment

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:

Sec. 25F. Tutoring credit.

(d) Effective date

The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2025.

2. Tutoring credit

(a) In general

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section:

25F. Tutoring credit

(a) Allowance of credit

In the case of an eligible teacher, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—

(1) $500, plus

(2) the supplemental amount.

(b) Supplemental amount

(1) In general

For purposes of subsection (a), the supplemental amount is the amount which bears the same ratio to $500 as—

(A) the number of qualified tutoring hours provided by the eligible teacher during the taxable year in excess of 150, bears to

(B) 50 such hours.

(2) Limitation

The supplemental amount for any taxable year shall not exceed $500.

(c) Eligible teacher

For purposes of this section—

(1) In general

The term eligible teacher means, with respect to any taxable year, an individual who—

(A) is employed as a teacher at a preschool, an elementary school, or a secondary school,

(B) meets the State certification and licensure requirements for such employment, and

(C) provides at least 150 hours of qualified tutoring during the taxable year to students enrolled at the same type of school that the teacher is employed at.

(2) Qualified tutoring

The term qualified tutoring means academic tutoring—

(A) that occurs during hours in which school is not in session, and

(B) which focuses on mathematics, reading and writing, or science.

(3) Preschool

The term preschool has the meaning given the term early childhood education program under section 103 of the Higher Education Act of 1965.

(4) Elementary school

The term elementary school has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965, except that such term includes public or private kindergarten, as determined under State law.

(5) Secondary school

The term secondary school has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965.

(d) Special rule for married couples

In the case of a joint return, this section shall be applied separately with respect to each spouse who is an eligible teacher.

(e) Regulations

The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.

(f) Termination

No credit shall be allowed under this section with respect to any taxable year beginning after December 31, 2032.