Michigan SB0459 proposes a tax credit for certain user fees incurred to operate a vehicle on a public service facility for qualified taxpayers.

Michigan SB0459 amends the Michigan income tax law to introduce a credit for qualified user fees incurred by certain taxpayers. A qualified taxpayer is defined as a resident of a township with a population between 10,000 and 15,000, located in a county with a population greater than 1,500,000, or an individual whose predominant place of employment is within such a township. The credit applies to fees incurred during a period when a public service facility is the only means of transportation to and from the township. If the credit exceeds the taxpayer's liability, the excess must be refunded.

Michigan SB0459 proposes a tax credit for certain user fees incurred to operate a vehicle on a public service facility for qualified taxpayers.

Michigan SB0459 amends the Michigan income tax law to introduce a credit for qualified user fees incurred by certain taxpayers. A qualified taxpayer is defined as a resident of a township with a population between 10,000 and 15,000, located in a county with a population greater than 1,500,000, or an individual whose predominant place of employment is within such a township. The credit applies to fees incurred during a period when a public service facility is the only means of transportation to and from the township. If the credit exceeds the taxpayer's liability, the excess must be refunded.