Bill · H.R. 4507· House(119-HR-4507)
TUTOR Act
- Introduced
- 7/17/2025
- Last activity
- 7/17/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Jennifer Kiggans
- Cosponsors
- - 0 - 3
- Introduced
- In Committee
What this bill would do
This bill, known as the "Teachers Utilizing Tutoring Opportunities for Relief Act" or the "TUTOR Act," aims to amend the Internal Revenue Code of 1986. It proposes the creation of a temporary tax credit for eligible teachers who provide qualified tutoring services. To qualify, teachers must be employed at preschools, elementary schools, or secondary schools and meet specific state certification requirements. The credit includes a base amount of $500 plus a supplemental amount based on hours provided beyond 150 hours. This credit is intended to apply to taxable years beginning after December 31, 2025. The provision is set to terminate for any taxable year beginning after December 31, 2032.
Yes· 3 of 4
Would middle-income households be better off under this?+4
The bill offers a specific tax credit designed for working teachers.
Does this cut taxes for middle-income families?+4
The bill provides a tax credit of at least $500 for eligible teachers providing tutoring services.
Would students be better off under this?+2
The bill encourages more tutoring opportunities in mathematics, reading, writing, and science.
The opposite
Does this reduce what the federal government spends?-2
The bill creates a new tax credit which reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Financial relief for eligible teachers: The bill provides a tax credit starting at $500 for those who meet the requirements (Section 2, subsection a).
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Incentive for additional tutoring hours: Teachers can receive a supplemental amount for providing qualified tutoring hours in excess of 150, up to a maximum of $500 (Section 2, subsection b).
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Support for specific subjects: The credit is tied to academic tutoring in mathematics, reading and writing, or science (Section 2, subsection c, part 2).
Potential Negative Impacts for People
-
Time limitations on the credit: The tax credit is temporary and will not be allowed for any taxable year beginning after December 31, 2032 (Section 2, subsection f).
-
Strict requirements for eligibility: To receive the credit, a teacher must provide at least 150 hours of qualified tutoring to students enrolled at the same type of school where they are employed (Section 2, subsection c, part 1).
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Restricted tutoring hours: Qualified tutoring must occur during hours when school is not in session (Section 2, subsection c, part 2).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+4Good For Students+2
- Economy And Finance
- Reduces Middle Class Taxes+4Reduces Government Spending-2
- Education And Technology
- Increases Public School Funding+2
- 12/9/2025
- 1 Cosponsor added.
- 9/30/2025
- 1 Cosponsor added.
- 7/17/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Laura GillenDemocrat · New York
Lucy McBathDemocrat · Georgia
Eugene VindmanDemocrat · Virginia