Provides gross income tax credit of up to $500 to taxpayers who utilize high impact tutoring.

New Jersey Assembly Bill A2411 (Sponsored by Assemblyman Erik Simonsen) provides a refundable gross income tax credit of up to $500 for taxpayers who pay for "high-impact tutoring." This tutoring must be research-proven to significantly improve student learning, as defined in the bill. Taxpayers can claim the credit for the tax year they use the tutoring service, and any unused portion of the credit is paid as a cash refund if it reduces their tax liability to zero. The credit applies to individual taxpayers or one spouse in married couples filing separately.