MI HB5484

Allows public school teachers to claim a tax credit for classroom supply expenses starting in tax years beginning after December 31, 2017.

Credit limits are $1,000 for single returns and $2,000 for joint returns, covering the cost of supplies that directly relate to classroom coursework.

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

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

Applies to teachers at public schools as defined in Michigan's revised school code.