MI HB4853

Creates a state income tax credit equal to 50% of out-of-pocket costs for classroom supplies purchased by teachers and school administrators, effective for tax years beginning January 1, 2026

Caps the credit at $2,000 for single filers and $4,000 for joint filers where both spouses qualify as teachers or administrators

Defines eligible classroom supplies broadly to include books, computer programs, equipment, art supplies, classroom decorations, materials for experiments, and student prizes or rewards

Limits eligibility to certified teachers and administrators employed by public schools, public school academies, or state-approved nonpublic schools

Credit is nonrefundable, meaning any unused portion cannot be refunded if it exceeds the taxpayer's tax liability