Bill Text: MI HB6538 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Individual income tax: credit; credit for certain expenses incurred by qualified teachers and parents for pandemic learning; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.
Spectrum: Partisan Bill (Democrat 13-0)
Status: (Introduced - Dead) 2020-12-21 - Bill Electronically Reproduced 12/21/2020 [HB6538 Detail]
Download: Michigan-2019-HB6538-Introduced.html
HOUSE BILL NO. 6538
December 17, 2020, Introduced by Reps.
Gay-Dagnogo, Jones, Sneller, Cherry, Yancey, Guerra, Hood, Camilleri,
Brenda Carter, Garrett, Kuppa, Cynthia Neeley and Stone and referred to the
Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 254.
the people of the state of michigan enact:
Sec. 254. (1) For the 2020 and 2021
tax years only and subject to the limitations in this section, a qualified taxpayer
may claim a credit against the tax imposed under this part equal to the
qualified expenses incurred during the tax year by the qualified taxpayer to provide
and participate in pandemic learning or to allow his or her dependent to
participate in pandemic learning at a K to 12 school district that is closed or
restricted in use or occupancy and unable to provide in-person learning. The
amount of the credit allowed under this section shall not exceed $500.00 for a
single return or $1,000.00 for a joint return if each spouse filing a joint
return is a state-certified teacher in, or an employee of, a K to 12 school
district and he or she is responsible for providing pandemic learning while the
school district is closed or restricted in use or occupancy and unable to
provide in-person learning.
(2)
If the credit allowed under this section exceeds the tax liability of the
taxpayer for the tax year, that portion of the credit that exceeds the tax
liability shall be refunded.
(3)
As used in this section:
(a)
"Pandemic learning" means a mode of pupil instruction provided as a
result of the COVID-19 pandemic.
(b)
"Qualified expenses" means the following expenses incurred on or
after August 1, 2020 and before January 1, 2022:
(i) Tutoring.
(ii) A personal computer purchased for noncommercial
home or personal use.
(iii) A personal computer accessory purchased for
noncommercial home or personal use.
(iv) Computer programs or downloads.
(v) Internet expenses.
(vi) Any other similar equipment, including, but not
limited to, tape recorders, headphones, science equipment, and lab equipment.
(c)
"Qualified taxpayer" means either of the following:
(i) A taxpayer with a dependent who is enrolled in
a K to 12 school district, excluding a school district that operates a cyber
school, that is closed or restricted in use or occupancy and unable to provide
in-person learning to that dependent and whose adjusted gross income for the
tax year is $50,000.00 or less for a single return or $100,000.00 or less for a
joint return.
(ii) A taxpayer who is a state-certified teacher in,
or an employee of, a K to 12 school district, excluding a school district that
operates a cyber school, that is closed or restricted in use or occupancy and
unable to provide in-person learning.
(d)
"School district" means a district as that term is defined in section
3 of the state school aid act of 1979, 1979 PA 94, MCL 388.1603.
(e) "State-certified teacher" means an individual who holds a valid teaching certificate issued by the superintendent of public instruction under section 1531 of the revised school code, 1976 PA 451, MCL 380.1531.
