HB4431

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

Introduced·5/6/25
Introduced Text

Michigan HB4431 creates a $2,500 tax credit for qualified volunteer firefighters.

Michigan HB4431 amends the state's tax code to introduce a new tax credit for qualified volunteer firefighters. Effective for tax years beginning after January 1, 2025, a volunteer firefighter who serves at least 10 hours a month with an organized fire department can claim a credit of $2,500 against their state income tax. The credit is available for those who are not paid an hourly wage or salary and only receive reimbursement for reasonable expenses or customary benefits. To claim the credit, the volunteer must submit a statement from the fire department head confirming their service.

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DD
2
9
RRRRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Reported With Recommendation Without Amendment

14 Yea

RRRDRRDRDRRDRD

0 Nay

Calendar

Oct 28, 2025

10:30 AM

House Finance

Sep 16, 2025

10:30 AM

House Finance

History

Oct 28, 2025

House

Reported With Recommendation Without Amendment

Oct 28, 2025

House

Referred To Second Reading

May 7, 2025

House

Bill Electronically Reproduced 05/06/2025