Bill > HB4853

This bill proposes a tax credit for teachers and full-time school administrators who purchase classroom supplies, effective for tax years beginning on or after January 1, 2026. The credit would allow eligible educators to claim 50% of their classroom supply expenses, with a maximum credit of $2,000 for a single tax return or $4,000 for a joint return where both filers are qualifying educators. Eligible classroom supplies include books, computer programs, educational equipment, art supplies, classroom decorations, materials for classroom experiments, prizes, and awards. To qualify, teachers must hold a valid teaching certificate, and administrators must hold a valid administrative certificate. The credit can only be used to reduce tax liability and cannot result in a refund if the credit exceeds the taxpayer's tax liability. The bill defines "school" as public schools, public school academies, and state-approved nonpublic schools, providing a way to support educators who invest their own money in educational resources for their students.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4853