Introduced
by
To allow an individual to deduct the amount paid for text books required in a Michigan higher education class from his or her income taxes, and if the amount is greater than the tax liability, to send the person a check for the difference (a refundable tax credit.) Essentially, the bill would shift to the state the cost of providing college textbooks to residents who are not claimed as a dependent on another taxpayer's income tax return.
Referred to the Committee on Tax Policy
