Bill Text: MI HB4146 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Individual income tax; credit; credit for expenditures by certain school teachers for certain supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Spectrum: Partisan Bill (Democrat 17-0)

Status: (Introduced - Dead) 2013-01-31 - Printed Bill Filed 01/31/2013 [HB4146 Detail]

Download: Michigan-2013-HB4146-Introduced.html

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HOUSE BILL No. 4146

 

January 30, 2013, Introduced by Reps. Irwin, Schor, Knezek, Zemke, Dianda, Driskell, Rutledge, Dillon, McCann, Brown, Lane, Geiss, Cochran, Hovey-Wright, Slavens, Cavanagh and Townsend 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,

 

2012, 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 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 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,

 

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" and "public school academy" mean those

 

terms as defined in section 5 of the revised school code, 1976 PA

 

451, MCL 380.5.