2025 House Bill 4853

Individual income tax: credit; credit for expenditures by school teachers and administrators for school supplies; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 285.

Official record

AI Analysis – Experimental

House Bill No. 4853 creates a nonrefundable tax credit for Michigan teachers and administrators to offset up to 50% of classroom supply costs, capped at $2,000 for individuals and $4,000 for joint filers, starting in tax year 2026.

Introduced in the House

Sept. 9, 2025

Introduced by Rep. Alicia St. Germaine (R-62) and 10 co-sponsors

Co-sponsored by Reps. Timothy Beson (R-96), Mike Harris (R-52), Kathy Schmaltz (R-46), John Roth (R-104), Jay DeBoyer (R-63), Joseph Aragona (R-60), Jennifer Wortz (R-35), Tom Kunse (R-100), Joseph Pavlov (R-64) and Brian BeGole (R-71)

Referred to the Committee on Finance