HB4387

Individual income tax: credit; credit for qualified expenditures attributable to supplies, repairs, and restoration after a declared state of emergency. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

Introduced·4/24/25
Introduced Text

Michigan HB4387 provides a tax credit for qualified expenses related to repairs and restoration after a declared state of emergency.

Michigan HB4387 amends the Michigan income tax law to allow a tax credit for qualified expenses incurred by taxpayers in areas affected by a declared state of emergency. For the 2025 tax year, qualified taxpayers can claim a credit for expenses up to $5,000 to clean up, repair, restore, or rebuild their homes, properties, or businesses. Qualified expenses include purchases of generators, chainsaws, and building materials. The credit can be claimed by residents of counties within the emergency area declared by the governor on March 31, 2025, due to severe winter weather and ice storms.

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DDD
3
9
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Democratic CaucusRepublican Caucus

Roll Call Votes

Reported With Recommendation With Substitute H-1

14 Yea

RRRDRRDRDRDRDD

0 Nay

Calendar

May 13, 2025

10:30 AM

House Finance

May 6, 2025

10:30 AM

House Finance

History

May 13, 2025

House

Reported With Recommendation With Substitute (h-1)

May 13, 2025

House

Referred To Second Reading

Apr 29, 2025

House

Bill Electronically Reproduced 04/24/2025