119-hr4507

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4507 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 4507

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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 July 17, 2025

 Mrs. Kiggans of Virginia (for herself and Mr. Vindman) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

 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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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:

``

SEC. 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.
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