A bill to amend the Internal Revenue Code of 1986 to exclude from an employee's gross income any employer-provided supplemental instructional services assistance, and for other purposes.
Affordable Tutoring of Our Children Act - Amends the Internal Revenue Code to expand the tax exclusion for employer-provided dependent care assistance to allow employees an additional exclusion for payments of supplemental instructional services assistance to their dependents between the ages of 5 and 19 who have not obtained a high school diploma or been awarded a general education degree. Defines "supplemental instructional services assistance" to include instructional or other academic enrichment services that are: (1) in addition to instruction provided during the school day; (2) specifically designed to increase academic achievement; (3) in the core academic studies of English, reading or language arts, mathematics, science, foreign languages, civics and government, economics, arts, social studies, and geography; and (4) provided by a state certified instructor or accredited organization.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S10177)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10177-10178)
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