SB0840

Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

Introduced·3/17/26
Introduced Text

Michigan SB0840 proposes a tax credit for individual income tax for qualified dependents.

Michigan SB0840 amends the Michigan Compiled Laws by adding a new section to allow a tax credit for individual income tax. This credit applies to qualified dependents who are at least 5 years old but younger than 19 years old, not enrolled in public school, and have demonstrated proficiency in reading and math. The credit amount is 50% of the target foundation allowance for the school year. If the credit exceeds the taxpayer's tax liability, the excess must be refunded.

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Where it stands

Current
Appropriations Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Mar 17

Senate

Introduced By Senator Jonathan Lindsey

Mar 17

Senate

Referred To Committee On Appropriations