Bill Text: MI HB5817 | 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: Moderate Partisan Bill (Democrat 29-5)

Status: (Introduced - Dead) 2014-09-18 - Printed Bill Filed 09/18/2014 [HB5817 Detail]

Download: Michigan-2013-HB5817-Introduced.html

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HOUSE BILL No. 5817

 

September 17, 2014, Introduced by Reps. Brinks, Dillon, Lamonte, Driskell, Abed, Hovey-Wright, Darany, Schor, Brown, McCann, Kandrevas, Slavens, Yanez, Cavanagh, Faris, Lane, Forlini, Barnett, Zemke, Roberts, Tlaib, Irwin, Switalski, Knezek, Singh, Pagel, Yonker, Muxlow, LaVoy, Dianda, Cochran, Clemente, Howrylak and Kosowski 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 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 or $250.00, whichever is

 

less.

 

     (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.