MI HB5063

Allows eligible educators at public schools and public school academies to claim a tax credit for classroom supplies purchased in tax years beginning after December 31, 2015.

Credit amounts are limited to $200 for single filers or $400 for joint filers per tax year for supplies directly related to classroom coursework.

Defines eligible educator as a teacher, instructor, counselor, principal, or aide working at least 900 hours per school year.

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

Any credit exceeding the taxpayer's tax liability for the year is not refundable.