Bill Text: MI HB5136 | 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 (Republican 1-0)

Status: (Introduced - Dead) 2017-10-19 - Bill Electronically Reproduced 10/18/2017 [HB5136 Detail]

Download: Michigan-2017-HB5136-Introduced.html

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HOUSE BILL No. 5136

 

 

October 18, 2017, Introduced by Rep. Marino 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, an eligible 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 eligible 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 eligible taxpayer for

 

educational purposes that directly relate to the eligible

 

taxpayer's classroom coursework at the public school.

 

     (2) If the credit allowed under this section exceeds the tax

 

liability of the eligible 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) Food and other supplies or materials for experiments or

 

projects carried out in the classroom.

 

     (vi) Prizes, awards, or rewards.

 

     (vii) Other supplies or materials similar to those listed in

 

this subdivision.

 

     (b) "Eligible taxpayer" means a taxpayer with an adjusted

 

gross income as defined in the internal revenue code equal to or

 

less than the average pay for teachers as reported by the Michigan

 

center for educational performance and information for a single

 

return or equal to or less than double the average pay for teachers

 

for a joint return.

 

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

 

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