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.




     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


this subdivision.


     (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.