Bill Text: MI HB5954 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Individual income tax: other; local teacher supply reimbursement program act; create. Creates new act.
Spectrum: Partisan Bill (Democrat 21-0)
Status: (Introduced - Dead) 2020-07-23 - Bill Electronically Reproduced 07/22/2020 [HB5954 Detail]
Download: Michigan-2019-HB5954-Introduced.html
HOUSE BILL NO. 5954
July 22, 2020, Introduced by Reps. Camilleri,
Stone, Pohutsky, Guerra, Hood, Manoogian, Hope, Kennedy, Chirkun, Shannon,
Hoadley, Brenda Carter, Clemente, Sowerby, Hertel, Brixie, Bolden, Pagan,
Yancey, Gay-Dagnogo and Koleszar and referred to the Committee on Tax
Policy.
the people of the state of michigan enact:
Sec. 1. This act shall be known and may be cited as the "local teacher supply reimbursement program act".
(a) "Department" means the department of treasury.
(b) "Fund" means the local teacher supply reimbursement fund created in section 7.
(c) "Intermediate school district" means that term as defined in section 4 of the revised school code, 1976 PA 451, MCL 380.4.
(d) "Local teacher supply reimbursement program" or "program" means the program created in section 5.
(e) "Michigan school district" means a school district, an intermediate school district, or a public school academy.
(f) "Public school academy" means that term as defined in section 5 of the revised school code, 1976 PA 451, MCL 380.5.
(g) "School district" means that term as defined in section 6 of the revised school code, 1976 PA 451, MCL 380.6.
(h) "State-certified teacher" means an individual who holds a valid teaching certificate issued by the superintendent of public instruction under section 1531 of the revised school code, 1976 PA 451, MCL 380.1531.
Sec. 5. (1) The department shall establish and administer a local teacher supply reimbursement program to provide grants to Michigan school districts to reimburse state-certified teachers within its district for out-of-pocket classroom and school supply expenses that they have incurred as state-certified teachers. The department shall issue grants to Michigan school districts under this act from the local teacher supply reimbursement fund.
(2) By July 1 of each year, the department shall issue a grant to each Michigan school district in an amount equal to the contribution designations made and specifically designated to that district on a tax return filed under the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713.
(3) The department may promulgate rules in accordance with the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328, to implement and administer this program.
Sec. 7. (1) The local teacher supply reimbursement fund is created as a separate fund in the department to provide grants to Michigan school districts through the local teacher supply reimbursement program. The department shall be the administrator of the fund for auditing purposes.
(2) The state treasurer shall credit to the fund all amounts appropriated for this purpose under sections 435 and 695 of the income tax act of 1967, 1967 PA 281, MCL 206.435 and 206.695, and money from any other source for deposit into the fund.
(3) Contributions to the local teacher supply reimbursement fund are exempt from taxation as provided in sections 30 and 623 of the income tax act of 1967, 1967 PA 281, MCL 206.30 and 206.623.
(4) The state treasurer shall direct the investment of the fund. The fund shall consist of the money credited to the fund pursuant to sections 435 and 695 of the income tax act of 1967, 1967 PA 281, MCL 206.435 and 206.695, any interest and earnings accruing from the saving and investment of that money, and money from any other source.
(5) Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund.
Sec. 9. The money, interest, and earnings of the fund shall only be expended to provide grants to Michigan school districts under the local teacher supply reimbursement program.
Sec. 11. The money in the fund that is available for distribution shall be appropriated each year. Money granted or received as a gift or donation to the fund is available for distribution upon appropriation.
Enacting section 1. This act does not take effect unless Senate Bill No.____ or House Bill No.____ (request no. 05868'20) of the 100th Legislature is enacted into law.
