April 12, 2011, Introduced by Reps. Tyler, Liss, Haines, Huuki and Ananich and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.532) by adding section 277.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 277. (1) For tax years that begin after December 31,
2010, a taxpayer who is a teacher who teaches at a public school or
public school academy may claim a credit against the tax imposed by
this act equal to the cost paid by that taxpayer in the tax year
not to exceed $500.00 for a single return or $1,000.00 for a joint
return for classroom supplies used by that taxpayer for educational
purposes that directly relate to the taxpayer's classroom course
work at the public school or public school academy.
(2) If the credit allowed under this section exceeds the tax
liability of the taxpayer for the tax year, that portion that
exceeds the tax liability shall not be refunded.
(3) As used in this section:
(a) "Classroom supplies" means any of the following:
(i) Books for teacher or student use, books on tapes, or
(ii) Computer programs.
(iii) Equipment, including, but not limited to, tape recorders,
headphones, science equipment, and lab equipment.
(iv) Art supplies.
(v) Classroom decorative materials.
(vi) Food and other supplies or materials for experiments or
projects carried out in the classroom.
(vii) Prizes, awards, or rewards.
(viii) Other supplies or materials similar to those listed in
(b) "Public school" and "public school academy" mean those
terms as defined in section 5 of the revised school code, 1976 PA
451, MCL 380.5.