HB 1210 -- Tax Deduction for Tutoring

Sponsor:  Smith (14)

This bill creates an income tax deduction for the value of time
spent tutoring in public schools, beginning with the 2005 tax
year.  The bill establishes a program 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 assistants are
paid in the participating school district, although 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 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 in years when revenues are less
than projected to discontinue the program for that fiscal year.

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

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session
Last Updated September 23, 2004 at 11:15 am