Summary#
The TUTOR Act would add a temporary tax credit for eligible preschool, elementary, and secondary school teachers who provide out-of-school tutoring. The credit equals $500 plus a supplemental amount up to $500 based on tutoring hours beyond 150 in a taxable year. The credit ends for taxable years beginning after December 31, 2032, and the changes apply to taxable years beginning after December 31, 2025. The Secretary of the Treasury must issue regulations and annually report to Congress on who claims the credit and related tutoring information.
What it means for you#
- Who can qualify: Teachers employed at a preschool, elementary, or secondary school who meet State certification or licensure rules and who provide at least 150 hours of "qualified tutoring" in the taxable year.
- What counts as qualified tutoring: Academic tutoring that occurs when school is not in session and focuses on mathematics, reading and writing, or science.
- How much the credit is: A base $500 plus a supplemental amount. The supplemental amount is scaled so teachers who provide between 151 and 200 qualified tutoring hours can get up to an additional $500. The maximum credit per eligible teacher in a year is $1,000.
- Married couples filing jointly: Each spouse who is an eligible teacher may claim the credit separately.
- Reporting and rules: The Treasury must issue regulations and send Congress an annual report with the number of claimants, tutoring hours, geographic distribution, and other information.
Expenses#
- The bill creates a per-teacher tax credit of $500 plus up to $500 supplemental (maximum $1,000) for eligible teachers, for taxable years starting after December 31, 2025 and through taxable years beginning on or before December 31, 2032.
- The bill text does not include any official estimate of the total federal revenue effect or budgetary cost.
- The Treasury Department is required to report annually to Congress the number of individuals claiming the credit and related data, which could inform future cost estimates.
Proponents' View#
No publicly available information.
Opponents' View#
No publicly available information.