HB4051

Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Introduced·1/30/25
Introduced Text

Michigan HB4051 amends the state's income tax law to adjust deductions and exemptions for various taxpayers, including those with disabilities.

Michigan HB4051 amends the state's income tax law to adjust deductions and exemptions for various taxpayers. It introduces specific deductions for disabled veterans, including those related to wrongful imprisonment compensation and first-time home buyer savings accounts. The bill also modifies the personal exemption for senior citizens and adjusts the limitations on retirement and pension deductions based on birth year and retirement status. Additionally, it provides for deductions related to charitable contributions, gambling losses, and certain educational savings accounts.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

DD
2
14
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Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Bill Electronically Reproduced 01/30/2025

Jan 30, 2025

House

Introduced By Representative Rep. Joseph Aragona

Jan 30, 2025

House

Read A First Time