Bill Text: MI HB4291 | 2017-2018 | 99th Legislature | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-03-02 - Bill Electronically Reproduced 03/01/2017 [HB4291 Detail]

Download: Michigan-2017-HB4291-Introduced.html

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HOUSE BILL No. 4291

 

 

March 1, 2017, Introduced by Reps. Neeley, Wittenberg, Durhal, Gay-Dagnogo, Ellison, Camilleri, Phelps, Byrd, Hoadley, Pagan, Chirkun, Geiss, Love, Santana, Clemente, Peterson, Glenn, Faris, Singh, Greimel, Chang, Canfield, Moss and Zemke 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,

 

2018, a taxpayer who is an eligible educator 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 $200.00 for

 

a single return or $400.00 for a joint return for classroom

 

supplies used by the taxpayer for educational purposes that

 

directly relate to the taxpayer's classroom coursework.

 

     (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, audio 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) "Eligible educator" means an individual who is a teacher,

 

instructor, counselor, principal, or aide and who works at least

 

900 hours a school year in a public school or public school

 

academy.

 

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

 

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