MI HB5910

Establishes a 50% income tax credit for taxpayers who contribute to local school districts for core academic curriculum activities during tax years 2010-2014.

Limits credit to $1,500 per individual taxpayer or $3,000 for joint filers; resident estates and trusts limited to 10% of tax liability or $5,000, whichever is less.

Excludes contributions designated for extracurricular activities or personnel compensation and benefits from credit eligibility.

Requires school districts to report by February 28 each year the total number and dollar amount of contributions received and detailed accounting of how contributions were spent.

Defines "core academic curriculum activities" as materials for math, science, reading, history, geography, economics, government, and writing aligned with Michigan K-12 program standards.