HOUSE BILL No. 4512

 

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

 

videotapes.

 

     (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.