MI HB6303

Teachers at public schools or public school academies may claim a tax credit against Michigan income tax equal to classroom supply costs, capped at $500 for single returns or $1,000 for joint returns, for tax years beginning after December 31, 2009.

Eligible classroom supplies include books, audiovisual materials, computer programs, equipment (tape recorders, headphones, science and lab equipment), art supplies, decorative materials, food and materials for classroom experiments, and prizes or awards.

The tax credit applies only to supplies used for educational purposes directly related to the taxpayer's classroom coursework at the public school or public school academy.

Any credit amount exceeding the taxpayer's tax liability for the year is not refundable and cannot be carried forward or recovered.

"Public school" and "public school academy" are defined according to section 5 of the revised school code (1976 PA 451, MCL 380.5).