HB5119

Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. TIE BAR WITH: HB 5118'25

Introduced·10/23/25
Introduced Text

Michigan HB5119 amends the state's income tax law to allow tax-exempt organizations to claim a work opportunity tax credit.

Michigan HB5119 amends the state's income tax law by adding a new section allowing tax-exempt organizations to claim a work opportunity tax credit against the taxes required to be withheld and remitted to the state. This credit applies to qualified wages paid to qualified employees, which are employees who are residents of Michigan and have been certified by the Michigan unemployment insurance agency as members of a targeted group. The credit is equal to 50% of the amount of the credit the employer is allowed to claim under federal law.

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Where it stands

Current
Economic Competitiveness Committee
Next
Committee decision

Sponsors

DDD
3
3
RRR
Democratic CaucusRepublican Caucus

History

Oct 28, 2025

House

Bill Electronically Reproduced 10/23/2025

Oct 23, 2025

House

Introduced By Representative Rep. Jason Hoskins

Oct 23, 2025

House

Read A First Time