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.

HB 4853 creates a 50% tax credit for Michigan teachers and school administrators who spend on classroom supplies, effective for tax years beginning January 1, 2026. The credit covers up to $2,000 for single filers or $4,000 for joint filers, directly benefiting educators in public schools, public school academies, or state-approved nonpublic schools. Eligible supplies include books, technology, art materials, lab equipment, and classroom projects. Any credit exceeding the taxpayer’s annual tax bill cannot be refunded. This policy change aims to offset out-of-pocket expenses for educators directly involved in classroom instruction.