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HB 4853

Individual income tax: credit; credit for expenditures by school teachers and administrators for school supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 285.

2025-2026 Regular Session Introduced by Joe Aragona and 10 co-sponsors

Provides a nonrefundable Michigan income tax credit equal to 50% of qualifying classroom supply costs for K–12 teachers and full-time administrators, up to $2,000 single/$4,000 joi

bill electronically reproduced 09/09/2025
#education:teachersandadministrators #individualincometax:credit
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Bill Summary · HB 4853

Summary — HB 4853 (House Introduced Bill)

Title: Individual income tax credit for expenditures by school teachers and administrators for school supplies (adds Sec. 285 to the Income Tax Act of 1967)

Sponsor: Rep. Alicia St. Germaine (with Reps. Beson, Harris, Schmaltz, Roth, DeBoyer, Aragona, Wortz, Kunse, Pavlov, BeGole)
Introduced: March 13, 2025 (electronically reproduced Sept. 9, 2025)
Companion: SB 2371

Purpose / Intent

To provide Michigan individual income taxpayers who are K–12 teachers or full‑time school administrators with a state tax credit to offset out‑of‑pocket expenditures for classroom supplies used in schools.

Key provisions

  • Effective date: applies to tax years beginning on or after January 1, 2026.
  • Credit amount: taxpayers may claim a credit equal to 50% of the cost they paid during the tax year for qualifying classroom supplies.
  • Credit caps:
    • Up to $2,000 on a single (individual) return.
    • Up to $4,000 on a joint return if both spouses filing jointly qualify as eligible educators.
  • Nonrefundable: any credit amount that exceeds the taxpayer’s Michigan income tax liability is not refundable.
  • Eligible claimants:
    • Teachers holding a valid teaching certificate issued under section 1531 of the Revised School Code.
    • Administrators employed full‑time and holding a valid certificate issued under section 1536 of the Revised School Code.
    • The supplies must be purchased for the school that employs the teacher/administrator.
  • Eligible schools: public schools, public school academies, and state‑approved nonpublic schools as defined in sections 5 and 6 of the Revised School Code.
  • Definition of “classroom supplies” (non‑exclusive): books (including audio/visual formats), computer programs/downloads, equipment (e.g., tape recorders, headphones, science/lab equipment), art supplies, classroom decorative materials, materials for classroom experiments/projects (including food), prizes/awards, and similar items.

Who is affected

  • Primary beneficiaries: Michigan K–12 teachers and full‑time school administrators purchasing classroom supplies for use in their employing school.
  • Fiscal impact: the state would forgo some General Fund revenue to the extent credits are claimed; the bill does not specify an overall appropriation or cap beyond per‑taxpayer limits.

Procedural status (selected actions)

  • Introduced March 13, 2025; read and referred to committees (Pensions, Investments & Financial Services; later referred to Committee on Finance on Sept. 9, 2025).
  • Committee activity in spring 2025 shows hearings, a committee substitute, and a favorable report (see legislative history for full timeline).

Notes / Considerations

  • Credit is limited to qualifying, certificated educators and purchases for defined school types; reimbursements from employers or other sources would likely reduce eligible out‑of‑pocket costs (not explicitly addressed in text).
  • Because the credit is nonrefundable, low‑income educators with little or no Michigan tax liability would receive limited immediate benefit.

Compiled from official sources — confirm details with the bill’s official record.

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