HB5214

Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Introduced·11/4/25
Introduced Text

Michigan HB5214 proposes a tax credit for eligible family caregivers who provide care for family members with disabilities.

Michigan HB5214 amends the Michigan income tax law to introduce a tax credit for eligible family caregivers. This credit allows eligible caregivers to claim a credit equal to 30% of their qualified expenses, up to a maximum of $2,000 per tax year. To qualify, caregivers must be Michigan residents who provide care for family members with disabilities and incur uncompensated expenses of at least $2,000. The credit applies to expenses such as respite care, counseling, transportation, assistive technologies, and home modifications.

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

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4
19
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Democratic CaucusRepublican Caucus

Roll Call Votes

14 Yea

RRRDRRDRDRDRDD

0 Nay

Calendar

Jun 16

10:30 AM

House Finance

Jun 9

10:30 AM

House Finance

History

Jun 16

House

Reported With Recommendation With Substitute (h-1)

Jun 16

House

Referred To Second Reading

May 13

House

Reported With Recommendation For Referral To Committee On Finance