May 9, 2019, Introduced by Reps. Witwer, Garza, Kennedy, Ellison, Brixie, Stone, Hood, Shannon, Camilleri, Manoogian, Pagan, Koleszar, Pohutsky, Warren, Sneller, Cherry, Chirkun, Hoadley, Kuppa, Hope, Cambensy, Liberati, Sabo, Bolden, Cynthia Johnson, Gay-Dagnogo, Tate, Hertel, Garrett, Brenda Carter, Sowerby, Anthony and Elder 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 206.713) by adding section 277.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 277. (1) For tax years that begin after December 31,
2019, a taxpayer who is a teacher who teaches at a public school
may claim a credit against the tax imposed by this act equal to the
cost paid by the taxpayer in the tax year not to exceed $1,000.00
for a single return or $2,000.00 for a joint return for classroom
supplies used by the taxpayer for educational purposes that
directly relate to the taxpayer's classroom course work at the
(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,
videotapes, CDs, or DVDs.
(ii) Computer programs or downloads.
(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" means that term as defined in section 5 of
the revised school code, 1976 PA 451, MCL 380.5.