HB 2004 -- Income Tax Deduction for Tutoring in Public Schools

Sponsor:  Smith (14)

This bill authorizes an income tax deduction for the value of
time spent tutoring in public schools, beginning with the 2007
tax year.  A program is established to obtain tutors who must
pass a background check and be either a certificated teacher, a
holder of a four-year degree from an accredited institution with
one year of work experience, or a student who is 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's assistants
are paid in the participating school district.  The rate may be
adjusted to increase pay for tutors working in districts
experiencing academic difficulty.  The Commissioner of Education
must establish a procedure to evaluate the time spent, and
district superintendents will provide tutors with certificates
that must be attached to their income tax returns.

The provisions of the bill will expire six years from the
effective date, while the provisions that authorize the tax
deduction and the tutoring program will terminate on September 1
after the calendar year in which the program expires.

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session
Last Updated November 29, 2006 at 9:45 am