The TUTOR Act creates a temporary federal tax credit for eligible teachers who provide tutoring services outside of school hours. Teachers who work in preschools, elementary schools, or secondary schools and provide at least 150 hours of academic tutoring in math, reading, writing, or science can claim a base credit of $500, plus an additional amount up to $500 if they exceed 150 tutoring hours (up to a maximum total of $1,000 per year). The credit applies only to certified, licensed teachers who tutor students at the same type of school where they are employed. The tax credit takes effect for the 2026 tax year and expires after December 31, 2032, and the Treasury Department is required to submit annual reports to Congress on the number of teachers claiming the credit, hours of tutoring provided, and geographic distribution. The legislation is designed to incentivize teachers to take on additional tutoring responsibilities and supplement their income while helping students with academic support.
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