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MI HB6182
Bill
Status
Introduced
9/3/2020
Primary Sponsor
Rachel Hood
Click for details
AI Summary
- Allows state-certified teachers and school district employees to claim a tax credit for 2020 and 2021 tax years if their schools closed due to COVID-19 executive orders and they used personal internet service for remote learning.
- Credit amounts are capped at $50 for single filers or $100 for joint returns if both spouses qualify as teachers or school employees providing remote instruction.
- Excess credit amounts that exceed a taxpayer's tax liability are refundable.
- Defines "COVID-19 executive order" as an executive order issued by the governor in response to the coronavirus public health emergency.
- Defines "state-certified teacher" as an individual holding a valid teaching certificate issued by the superintendent of public instruction under the revised school code.
Legislative Description
Individual income tax: credit; credit for internet expenditures incurred by certain teachers and employees for online learning during state of emergency; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.
Individual income tax: credit
Last Action
Bill Electronically Reproduced 09/03/2020
9/8/2020
Committee Referrals
Tax Policy9/3/2020
Full Bill Text
No bill text available