MI HB6538

Allows a tax credit of up to $500 for single filers or $1,000 for joint filers (if both spouses are teachers/school employees) for the 2020 and 2021 tax years only.

Credit applies to qualified expenses incurred from August 1, 2020 through December 31, 2021 for pandemic learning when a K-12 school district is closed or unable to provide in-person instruction.

Eligible expenses include tutoring, personal computers, computer accessories, software, internet service, and educational equipment like tape recorders, headphones, and lab equipment.

Taxpayers with dependents in closed school districts qualify if adjusted gross income does not exceed $50,000 (single) or $100,000 (joint); state-certified teachers and school employees qualify regardless of income.

Excess credits that exceed tax liability are refunded; cyber schools are excluded from eligibility.