TUTOR Act

This bill establishes a temporary tax credit for eligible teachers who provide academic tutoring services, aiming to incentivize additional educational support. The credit provides a base amount of $500 to qualifying teachers, with a potential supplemental amount based on the number of hours tutored. To qualify, an individual must be an eligible teacher employed at a preschool, elementary, or secondary school, meet state certification, and provide at least 150 hours of qualified tutoring . This tutoring must be academic, focus on mathematics, reading and writing, or science, and occur outside of regular school hours. The supplemental amount can add up to an additional $500 for teachers providing more than 150 hours of tutoring, capped at 200 hours. This credit is available for taxable years beginning after December 31, 2025, and terminates after December 31, 2032, with annual reports on its usage required from the Secretary of the Treasury.