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Bill > HB4361


MI HB4361

MI HB4361
Individual income tax: credit; 1-time credit for organ donation; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.


summary

Introduced
04/11/2023
In Committee
10/23/2024
Crossed Over
09/25/2024
Passed
11/07/2024
Dead
Signed/Enacted/Adopted
11/13/2024

Introduced Session

102nd Legislature

Bill Summary

AN ACT to amend 1967 PA 281, entitled ?An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits, rebates, and refunds of the taxes; to create certain funds; to provide for the expenditure of certain funds; to impose certain duties and requirements on certain officials, departments, and authorities of this state; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts,? (MCL 206.1 to 206.847) by adding section 280.

AI Summary

This bill proposes to amend the Michigan Income Tax Act of 1967 by adding a new section that provides a one-time tax credit for individuals who incur unreimbursed expenses related to living organ donation. Specifically, the bill would allow taxpayers to claim a credit of up to $10,000 for expenses such as travel, lodging, lost wages, and child care costs associated with donating an organ. The credit can be claimed for expenses incurred in the tax year before, during, or after the organ donation. To claim the credit, the taxpayer must submit verification of the organ donation to the state Department of Treasury. If the credit amount exceeds the taxpayer's tax liability, the excess cannot be refunded.

Committee Categories

Budget and Finance, Health and Social Services

Sponsors (22)

Last Action

Assigned Pa 156'24 (on 11/13/2024)

bill text


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bill summary

Document Type Source Location
State Bill Page http://legislature.mi.gov/doc.aspx?2023-HB-4361
BillText https://legislature.mi.gov/documents/2023-2024/publicact/htm/2024-PA-0156.htm
Fiscal Note/Analysis - House: Summary as Passed by the Senate/Enacted Version https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-8DF7A785.pdf
BillText https://legislature.mi.gov/documents/2023-2024/billenrolled/House/htm/2023-HNB-4361.htm
Fiscal Note/Analysis - House: Summary as Passed by the Senate https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-760BDD4A.pdf
Fiscal Note/Analysis - House: Revised Summary as Reported from Committee https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-E289B4AC.pdf
BillText https://legislature.mi.gov/documents/2023-2024/billengrossed/House/htm/2023-HEBS-4361.htm
Fiscal Note/Analysis - Senate: SUMMARY OF BILL REPORTED FROM COMMITTEE https://legislature.mi.gov/documents/2023-2024/billanalysis/Senate/pdf/2023-SFA-4361-F.pdf
Fiscal Note/Analysis - Senate: SUMMARY OF SUBSTITUTE BILL IN COMMITTEE https://legislature.mi.gov/documents/2023-2024/billanalysis/Senate/pdf/2023-SFA-4361-S.pdf
BillText https://legislature.mi.gov/documents/2023-2024/billengrossed/House/htm/2023-HEBH-4361.htm
House Substitute (H-2) https://legislature.mi.gov/mileg.aspx?page=CurrentVersionAmendment&cvFileName=2023-HCVBS-4361-0O339.pdf
House Substitute (H-2) https://legislature.mi.gov/mileg.aspx?page=CurrentVersionAmendment&cvFileName=2023-HCVBS-4361-0N296.pdf
Fiscal Note/Analysis - Revised Summary as Reported from Committee https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-578A2044.pdf
Fiscal Note/Analysis - Summary as Introduced https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-BE764278.pdf
Fiscal Note/Analysis - Summary as Reported from Committee https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-6AB646FD.pdf
Fiscal Note/Analysis - Summary as Introduced https://legislature.mi.gov/documents/2023-2024/billanalysis/House/pdf/2023-HLA-4361-E49EDDF4.pdf
BillText http://www.legislature.mi.gov/documents/2023-2024/billintroduced/House/htm/2023-HIB-4361.htm
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