MI HB5817

Allows public school and public school academy teachers to claim a tax credit for classroom supply expenses beginning in tax year 2013.

Credit equals the actual cost of qualifying classroom supplies paid by the teacher during the tax year, capped at $250.

Qualifying supplies include books, educational media (tapes, CDs, DVDs), computer programs, equipment (tape recorders, headphones, science/lab equipment), art supplies, classroom decorative materials, food and materials for experiments, prizes/awards, and similar materials.

Credit cannot exceed the teacher's tax liability for the year; any excess amount is not refundable.