Tutoring expenses deduction

(a) In general Part VI of subchapter B of chapter 1 of subtitle A is further amended by redesignating section 226 as section 227 and inserting after section 225 the following new section: 226. Tutoring expenses (a) In general In the case of an eligible individual, there shall be allowed as a deduction for the taxable year an amount equal to so much of the qualified tutoring expenses of the individual for such taxable year as does not exceed $2,500. (b) Qualified tutoring expenses For purposes of this section— (1) In general The term qualified tutoring expenses means the amounts paid or incurred by the individual for tutoring services for a dependent of the taxpayer who attends a public elementary school or public secondary school (as defined in section 8101 of the Elementary and Secondary Education Act of 1965) eligible for funds under part A of title I of the Elementary or Secondary Education Act of 1965 or any charter school (as defined in section 4310 of such Act). (2) Tutoring services The term tutoring services means direct tutoring of a student— (A) in a group of not more than 4 students per instructor, (B) for the purpose of increasing academic achievement in reading, math, science, writing and language arts, social studies, history, civics, or a foreign language, (C) through planned sessions of not less than 1 hour and not more than 3 hours which occur— (i) not less frequently than once per week for 6 consecutive weeks, or (ii) not less frequently than once per week for 9 weeks during a 1-year period, consistent, one-on-one or small-group sessions. (c) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.. (b) Deduction allowed to non-Itemizers Section 63(b) is further amended by striking and at the end of paragraph (5), by striking the period at the end of paragraph (6) and inserting, and, and by adding at the end the following new paragraph: (7) the deduction provided in section 226.. (c) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of subtitle A is further amended by striking the item relating to section 226 (as added by section 6) and inserting the following new items: Sec. 226. Tutoring expenses. Sec. 227. Cross reference.. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.