TUTOR Act

The TUTOR Act creates a federal tax credit for certified K-12 teachers who provide academic tutoring outside school hours. Teachers qualify if they work at a preschool, elementary, or secondary school (meeting state certification), provide at least 150 hours of tutoring in math, reading, writing, or science during non-school time, and meet other defined criteria. The credit starts at $500, with a supplemental amount (capped at $500) based on hours exceeding 150, calculated as a ratio of excess hours to 50. The credit expires after 2032, and the Treasury must annually report on credit claims and tutoring hours to Congress.