MI HB5009

Allows public school and public school academy teachers to claim an income tax credit for classroom supplies purchased in tax years beginning after December 31, 2015.

Credit is limited to $1,000 for single returns or $2,000 for joint returns per tax year for supplies directly related to classroom coursework.

Eligible supplies include books, audiovisual materials, computer programs, equipment (tape recorders, headphones, science/lab equipment), art supplies, classroom decorations, experiment materials, and prizes/awards.

Any unused credit that exceeds the taxpayer's tax liability in a given year cannot be refunded or carried forward.