Teachers Utilizing Tutoring Opportunities for Relief Act; TUTOR Act
Summary
The Teachers Utilizing Tutoring Opportunities for Relief Act (TUTOR Act) proposes a temporary tax credit for eligible teachers who provide tutoring services. This credit includes a base amount of $500, with a potential supplemental amount based on qualified tutoring hours exceeding 150, capped at an additional $500. The credit is available for taxable years beginning after December 31, 2025, and terminates after December 31, 2032.
Expected Effects
The TUTOR Act aims to incentivize teachers to provide additional tutoring services in core academic subjects outside of regular school hours. This could lead to improved student performance in mathematics, reading, writing, and science. The Act also mandates the Secretary of the Treasury to report annually to Congress on the utilization and impact of the tutoring credit.
Potential Benefits
- Provides financial incentives for teachers to offer tutoring services.
- Potentially improves student outcomes in key academic areas.
- Offers additional income opportunities for eligible teachers.
- Supports students who may need extra academic assistance.
- Encourages teachers to engage in professional development through tutoring.
Potential Disadvantages
- The tax credit is temporary, expiring after 2032, which may limit long-term impact.
- The credit may not be accessible to all teachers due to eligibility requirements (e.g., minimum tutoring hours).
- The administrative burden of tracking tutoring hours and claiming the credit could be cumbersome.
- The cost of the tax credit could add to the national debt.
- The effectiveness of tutoring may vary depending on the quality of instruction and student engagement.
Most Disadvantaged Areas:
Constitutional Alignment
The TUTOR Act aligns with the General Welfare Clause of the Constitution, as it aims to promote education and support teachers, which can be seen as contributing to the overall well-being of the nation. Specifically, the preamble states the goal to "promote the general Welfare". Article I, Section 8, Clause 1 grants Congress the power to lay and collect taxes to provide for the general welfare of the United States.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).