HB 449 -- Tax Deduction for Tutoring

Co-Sponsors:  Smith (14), Sutherland, Portwood, Yates, Smith
(118), Rupp, Parker, Moore, Schneider, Dixon

This bill creates an income tax deduction for the value of time
spent tutoring in public schools, beginning with the 2004 tax
year.  The bill establishes a joint program of the departments of
Higher Education and Elementary and Secondary Education that will
coordinate efforts to obtain tutors.  Tutors must pass a
background check and be either certificated teachers, holders of
a four-year degree from an accredited institution with one year
of work experience, or students who are within three semesters of
graduating with an education degree.  Tutors will work a minimum
of 60 and a maximum of 180 hours in a school year and qualify for
the deduction at the rate teacher assistants are paid in the
participating school district.  The Commissioner of Education
must establish a procedure to evaluate the time spent and provide
certificates to tutors that must be attached to the tutor's
income tax return.  The bill also establishes a committee for
tutoring in public schools that will issue a written
recommendation to discontinue the program for that fiscal year in
years when revenues are less than projected.

Missouri House of Representatives
Last Updated July 25, 2003 at 10:12 am