I 
119TH CONGRESS 
1ST SESSION H. R. 4507 
To amend the Internal Revenue Code of 1986 to establish a temporary 
tax credit for eligible teachers who provide tutoring services, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2025 
Mrs. KIGGANS of Virginia (for herself and Mr. VINDMAN) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a temporary tax credit for eligible teachers who provide 
tutoring services, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Teachers Utilizing Tu-
toring Opportunities for Relief Act’’ or the ‘‘TUTOR 
Act’’. 
SEC. 2. TUTORING CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. TUTORING CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible 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. 
‘‘(b) SUPPLEMENTAL AMOUNT.— 
‘‘(1) IN GENERAL.—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. 
‘‘(2) LIMITATION.—The supplemental amount 
for any taxable year shall not exceed $500. 
‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘eligible teacher’ 
means, with respect to any taxable year, an indi-
vidual who— 
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‘‘(A) is employed as a teacher at a pre-
school, an elementary school, or a secondary 
school, 
‘‘(B) meets the State certification and li-
censure requirements for such employment, and 
‘‘(C) provides at least 150 hours of quali-
fied tutoring during the taxable year to stu-
dents enrolled at the same type of school that 
the teacher is employed at. 
‘‘(2) QUALIFIED TUTORING.—The term ‘quali-
fied tutoring’ means academic tutoring— 
‘‘(A) that occurs during hours in which 
school is not in session, and 
‘‘(B) which focuses on mathematics, read-
ing and writing, or science. 
‘‘(3) PRESCHOOL.—The term ‘preschool’ has 
the meaning given the term ‘early childhood edu-
cation program’ under section 103 of the Higher 
Education Act of 1965. 
‘‘(4) ELEMENTARY
SCHOOL.—The term ‘ele-
mentary school’ has the meaning given such term in 
section 8101 of the Elementary and Secondary Edu-
cation Act of 1965, except that such term includes 
public or private kindergarten, as determined under 
State law. 
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‘‘(5) SECONDARY
SCHOOL.—The term ‘sec-
ondary school’ has the meaning given such term in 
section 8101 of the Elementary and Secondary Edu-
cation Act of 1965. 
‘‘(d) SPECIAL RULE FOR MARRIED COUPLES.—In 
the case of a joint return, this section shall be applied sep-
arately with respect to each spouse who is an eligible 
teacher. 
‘‘(e) REGULATIONS.—The Secretary shall issue such 
regulations or other guidance as may be necessary or ap-
propriate to carry out the purposes of this section. 
‘‘(f) TERMINATION.—No credit shall be allowed 
under this section with respect to any taxable year begin-
ning after December 31, 2032.’’. 
(b) REPORT.—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 cred-
it 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 individ-
uals, and 
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