TUTOR Act

Bill Number

H.R. 4507

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-07-17: Referred to the House Committee on Ways and Means.

Last Updated

2025-12-10T09:05:32Z

AI-Generated Summary

Purpose

The TUTOR Act (H.R. 4507) aims to encourage teachers to provide extra academic support to students by offering a temporary tax credit. This credit rewards certified teachers who tutor during non-school hours, focusing on core subjects like math, reading, writing, and science. The goal is to improve educational outcomes for students in preschool through secondary school while providing financial relief to teachers.

Key Provisions

• Tax Credit Amount: Eligible teachers can claim a base credit of $500, plus a supplemental amount based on additional tutoring hours. The supplemental credit is calculated proportionally for hours beyond 150 (up to 50 extra hours), capped at $500, for a maximum total credit of $1,000 per year.
• Eligibility Requirements:
• Must be employed as a teacher in a preschool, elementary school, or secondary school.
• Must meet state certification and licensure standards for teaching.
• Must provide at least 150 hours of qualified tutoring in the tax year to students enrolled in the same type of school where they teach.
• Qualified Tutoring Definition: Tutoring must be academic and occur outside regular school hours. It must focus on mathematics, reading and writing, or science.
• School Definitions:
• Preschool: Refers to early childhood education programs as defined in federal education law.
• Elementary school: Includes public or private kindergarten through grade 8, per federal standards.
• Secondary school: Covers grades 9 through 12, as defined in federal education law.
• Special Rules: For married couples filing jointly, the credit applies separately to each spouse if both qualify. The IRS Secretary can issue regulations to implement the credit.
• Duration and Reporting: The credit applies to tax years beginning after December 31, 2025, and ends for tax years after December 31, 2032. The Treasury Secretary must submit an annual report to Congress detailing the number of claimants, average tutoring hours, geographic distribution, and other relevant data.
• Technical Changes: Adds a new section (25F) to the Internal Revenue Code (IRC) for the credit and updates the IRC's table of sections accordingly.

Significant Changes to Existing Law

This bill introduces a new, standalone tax credit (Section 25F of the IRC) that did not previously exist. It amends the IRC by inserting this provision after Section 25E (which covers other nonrefundable personal tax credits). No existing credits or deductions are modified or repealed; this is an addition to incentivize voluntary teacher-led tutoring outside formal school programs.

Potential Impacts

• On Citizens: Primarily benefits teachers by reducing their federal income tax liability, potentially increasing their take-home pay and encouraging more after-school tutoring. Students in eligible schools may gain better access to free or low-cost academic support, which could help close learning gaps in key subjects.
• On Government Agencies: The IRS will handle credit claims and verification, increasing administrative workload. The Treasury Department must produce annual reports, adding a reporting burden. The program could reduce federal tax revenue by an estimated amount based on participation (exact costs not specified in the bill), potentially affecting the national budget.
• On International Relations: No direct impacts, as this is a domestic tax incentive focused on U.S. education.

Main Stakeholders Affected

• Teachers: Certified educators in preschools, elementary, and secondary schools who tutor, as they directly receive the financial incentive.
• Students and Families: Enrollees in eligible schools, who benefit from increased tutoring availability in core subjects.
• Schools and Educational Institutions: Public and private preschools, elementary, and secondary schools, which may see indirect improvements in student performance.
• Government Entities: IRS (for administration), Treasury Department (for reporting), and Congress (for oversight and potential future extensions).
• Taxpayers Generally: All federal taxpayers, as the credit reduces overall tax revenue.

Notable Legal, Constitutional, or Political Implications

• Legal Implications: The credit is nonrefundable (reduces tax owed but does not provide cash if taxes are zero) and temporary, limiting long-term fiscal commitments. It relies on self-reported hours, so IRS regulations will be key to preventing abuse, such as verifying tutoring documentation.
• Constitutional Implications: None apparent; this is a standard congressional power to levy taxes and provide incentives under Article I of the U.S. Constitution. It does not infringe on state rights, as eligibility ties to state certification without overriding local education laws.
• Political Implications: As a bipartisan bill (introduced by representatives from both parties), it promotes education equity without mandating spending, appealing to fiscal conservatives. Its expiration in 2032 allows for future evaluation, potentially leading to extensions or expansions based on reported outcomes. It could spark debates on teacher compensation versus targeted incentives.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Kiggans, Jennifer A. [R-VA-2]

Cosponsors (3)

Rep. Vindman, Eugene Simon [D-VA-7], Rep. McBath, Lucy [D-GA-6], Rep. Gillen, Laura [D-NY-4]

Recent Actions

• 2025-07-17: Referred to the House Committee on Ways and Means.
• 2025-07-17: Introduced in House
• 2025-07-17: Introduced in House

Bill Versions

• Teachers Utilizing Tutoring Opportunities for Relief Act — issued 2025-07-17 — PDF (5 pages)