TUTOR Act
- Sponsor
- Rep. Kiggans, Jennifer A. [R-VA-2]
- Committees
- Ways and Means Committee (primary)
- Last action
- Jul 17, 2025
Bottom line
The TUTOR Act offers a temporary federal tax credit of up to $1,000 to incentivize eligible teachers to provide academic tutoring in core subjects, aiming to address learning gaps and support educators.
What it actually does
This bill establishes a temporary federal income tax credit for eligible teachers who provide academic tutoring services. The credit provides a base amount of $500, with an additional supplemental amount of up to $500 for teachers who provide more than 150 hours of qualified tutoring, capping the total credit at $1,000 per teacher per year. The credit is available for taxable years beginning after December 31, 2025, and terminates after December 31, 2032.
Proponents argue
Supporters argue that this bill will help address significant learning loss experienced by students, particularly in core subjects like mathematics, reading, writing, and science, by incentivizing qualified teachers to offer additional academic support outside of regular school hours. They contend it provides a direct benefit to dedicated educators and expands access to high-quality tutoring services for students who need it most.
Opponents contend
Critics might contend that while well-intentioned, a tax credit may not be the most effective or equitable way to address widespread learning loss, as it might disproportionately benefit teachers in areas where private tutoring is already prevalent or accessible. Concerns could also be raised about the administrative burden on teachers to track hours and the IRS to verify eligibility, as well as the overall cost to federal revenue without direct oversight of how tutoring services are distributed.
The bill is short and clearly written, making it accessible for a quick review by an informed reader.
Section 2(a), inserting new Section 25F into the Internal Revenue Code of 1986
Establishment of Temporary Tutoring Tax Credit for Eligible Teachers
This provision creates a new tax credit, Section 25F, within the Internal Revenue Code. It allows an 'eligible teacher' to claim a credit of $500, plus a supplemental amount of up to $500, against their federal income tax liability. The supplemental amount is earned by providing qualified tutoring hours in excess of 150, with the maximum credit of $1,000 achieved at 200 or more qualified tutoring hours. Qualified tutoring must be academic, occur outside school hours, and focus on mathematics, reading and writing, or science.
Supporters argue
Supporters argue this credit directly supports and incentivizes qualified teachers, who are best positioned to address student learning gaps. They believe it will increase the availability of high-quality academic tutoring, particularly in critical subjects, thereby improving educational outcomes for students.
Critics contend
Critics might argue that while it incentivizes teachers, the credit may not effectively target students most in need, as access to tutoring could still be limited by factors like location or parental awareness. They may also question if a tax credit is the most efficient use of funds compared to direct grants for school-based tutoring programs.
Tradeoffs
This provision balances the goal of supporting teachers and addressing learning loss with the potential for uneven distribution of tutoring services and the administrative complexities of verifying eligibility and hours.
Section 2(b) and Section 25F(f) of the new IRC section
Annual Reporting Requirement and Credit Termination
The bill mandates that the Secretary of the Treasury annually transmit a report to Congress detailing the number of individuals claiming the credit, the total and average qualified tutoring hours provided, and the geographic distribution of claimants. This credit is temporary, with a clear sunset clause stating that no credit shall be allowed for any taxable year beginning after December 31, 2032.