MI HB4582

Allows public school teachers to claim a tax credit for classroom supply expenses beginning in tax years after December 31, 2019.

Credit limit is $1,000 for single filers or $2,000 for joint filers per tax year for supplies that directly relate to classroom coursework.

Eligible 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, and prizes or awards.

Credit cannot exceed the taxpayer's tax liability; any excess credit is not refunded.

Applies only to teachers employed at public schools as defined in the Revised School Code (MCL 380.5).