HB4432

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

Introduced·5/6/25
Introduced Text

Michigan HB4432 creates a $2,500 tax credit for qualified volunteers serving as emergency medical services personnel with a life support agency.

Michigan HB4432 amends the state's individual income tax law to establish a tax credit for qualified volunteers who serve as emergency medical services personnel with a life support agency. Effective for tax years beginning on and after January 1, 2025, the credit amounts to $2,500. To qualify, volunteers must provide at least 10 hours of service per month, adhere to all training and policy standards, and receive only reimbursement for expenses or customary benefits as compensation. A written statement from the agency head is required to substantiate eligibility.

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

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4
16
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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