MI HB5136

Allows eligible teachers at public schools to claim a tax credit for classroom supplies purchased in tax years beginning after December 31, 2018.

Credit amount limited to $1,000 for single tax returns or $2,000 for joint returns based on actual cost of qualifying supplies.

Eligible taxpayer defined as one with adjusted gross income equal to or less than average teacher pay in Michigan for single returns, or double that amount for joint returns.

Qualifying classroom supplies include books, instructional media, computer programs, equipment (lab, science, headphones), art supplies, experimental materials, and prizes or awards.

Excess credits that exceed tax liability are not refundable.