HOUSE BILL No. 4582

 

 

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

 

public school.

 

     (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

 

this subdivision.

 

     (b) "Public school" means that term as defined in section 5 of

 

the revised school code, 1976 PA 451, MCL 380.5.