HB4592

Individual income tax: deductions; deduction for all compensation earned by a taxpayer 17 years of age or younger; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Introduced·6/10/25
Introduced Text

Michigan HB4592 amends the state's income tax law to allow a deduction for all compensation earned by a taxpayer 17 years of age or younger.

Michigan HB4592 amends the state's income tax law to allow a deduction for all compensation earned by a taxpayer 17 years of age or younger or by a dependent of a taxpayer who is 17 years of age or younger. This deduction applies to the 2025 tax year and each tax year after 2025. The bill also includes provisions for various other deductions and exemptions, such as those for charitable contributions, education savings accounts, and retirement or pension benefits, with specific limitations and restrictions based on age and other factors.

Included in complete analysis

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

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
10
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Democratic CaucusRepublican Caucus

History

Jun 11, 2025

House

Bill Electronically Reproduced 06/10/2025

Jun 10, 2025

House

Introduced By Representative Rep. Joseph Aragona

Jun 10, 2025

House

Read A First Time