Sec. 4. One-on-One Tutoring Trust Fund
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Subchapter A of chapter 98 of the Internal Revenue Code of 1986, as amended by section 3, is amended by adding at the end the following new section: There is hereby established in the Treasury of the United States a trust fund to be known as the One-on-One Tutoring Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section. There are hereby appropriated to the One-on-One Tutoring Trust Fund amounts equivalent to one-third of the taxes received in the Treasury under section 4286.
Amounts in the One-on-One Tutoring Trust Fund shall be available, without further appropriation, for making expenditures to carry out the purposes of the grant program established under section 6 of the Education Not Endless Scrolling Act. . The table of sections for subchapter A of chapter 98 of such Code, as amended by section 3, is amended by adding at the end the following new item: 9513. One-on-One Tutoring Trust Fund. . The amendments made by this section shall apply to taxes received after December 31, 2025.