TUTOR Act

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:

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.

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.

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

For purposes of this section—

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.

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.

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

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.

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

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

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

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

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.

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:

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