HR 4507 — TUTOR Act
Last action — Referred to the House Committee on Ways and Means.
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✓Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill is in committee in the House. Introduced July 17, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the House.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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In Committee
Current position in the legislative process.
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4 sponsors
1 primary, 3 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (3 D · 1 R) — cross-party backing.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Bill Text
- Introduced Introduced in House Current html July 17, 2025
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
This bill establishes a new temporary tax credit for eligible teachers providing tutoring services.
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26 U.S.C. 25E
SEC. 25F. TUTORING CREDIT. (a) Allowance of Credit.--In the case of an eligible 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 section-- (1) In general.--The term 'eligible teacher' means, with respect to any taxable year, an individual who-- (A) is employed as a teacher at a preschool, an elementary school, or a secondary school, (B) meets the State certification and licensure requirements for such employment, and (C) provides at least 150 hours of qualified tutoring during the taxable year to students enrolled at the same type of school that the teacher is employed at. (2) Qualified tutoring.--The term 'qualified tutoring' means academic tutoring-- (A) that occurs during hours in which school is not in session, and (B) which focuses on mathematics, reading and writing, or science. (3) Preschool.--The term 'preschool' has the meaning given the term 'early childhood education program' under section 103 of the Higher Education Act of 1965. (4) Elementary school.--The term 'elementary school' has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965, except that such term includes public or private kindergarten, as determined under State law. (5) Secondary school.--The term 'secondary school' has the meaning given such term in section 8101 of the Elementary and Secondary Education Act of 1965. (d) Special Rule for Married Couples.--In the case of a joint return, this section shall be applied separately 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 appropriate to carry out the purposes of this section. (f) Termination.--No credit shall be allowed under this section with respect to any taxable year beginning after December 31, 2032.
This insertion creates a new tax credit to encourage eligible teachers to provide tutoring services.
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26 U.S.C. 25E
The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25E the following new item: Sec. 25F. Tutoring credit.
This change updates the tax code section table to include the new tutoring credit section.
Action History
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Introduced in House
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Introduced in House
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Referred to the House Committee on Ways and Means.
Sponsors
- Eugene Simon Vindman · Cosponsor
- Lucy McBath · Cosponsor
- Laura Gillen · Cosponsor
- Jennifer A. Kiggans · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 3 co-sponsors · 543 not signed on
Sponsors (1)
- Kiggans, Jennifer A. Republican
Co-sponsors (3)
- Vindman, Eugene Simon Democratic
- McBath, Lucy Democratic
- Gillen, Laura Democratic
Not signed on (543)
543 members have not signed on to this bill.
Show all 543 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors HR 4507?
- HR 4507 is sponsored by Vindman, Eugene Simon (Democratic), McBath, Lucy (Democratic), Gillen, Laura (Democratic), and Kiggans, Jennifer A. (Republican).
- What is the current status of HR 4507?
- This bill is in committee in the House. Introduced July 17, 2025. It must pass committee before a floor vote.
- Where can I track HR 4507?
- Track HR 4507 free on One Click Politics — get push/email alerts when it moves.
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