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MI HB4530

MI HB4530
Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260. TIE BAR WITH: HB 4531'23


summary

Introduced
05/09/2023
In Committee
09/13/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

Potential new amendment
102nd Legislature

Bill Summary

A bill to amend 1967 PA 281, entitled"Income tax act of 1967,"(MCL 206.1 to 206.847) by adding section 260.

AI Summary

This bill proposes to amend the Income Tax Act of 1967 by adding a new section 260, which would allow taxpayers to claim a credit against their state income tax for donations made to entities located in Michigan that provide overnight accommodation, food, or meals to indigent persons. The credit would be equal to 50% of the cash amount and the value of any food items donated, subject to certain limitations. The bill also includes provisions for reporting the total amount of credits claimed, and for the Department of Treasury to determine if a donation qualifies for the credit.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Referred To Second Reading (on 09/13/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Poverty and Assistance for Low-Income Families

bill text


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