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MI HB5264

MI HB5264
Individual income tax: credit; child tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 275.


summary

Introduced
10/26/2023
In Committee
10/26/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

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 275.

AI Summary

This bill amends the Income Tax Act of 1967 to add a new section that allows taxpayers to claim a state-level child tax credit equal to 50% of the federal child tax credit they are allowed to claim on their federal income tax return. If the state-level credit exceeds the taxpayer's state tax liability, the excess amount will be refunded to the taxpayer.

Committee Categories

Health and Social Services

Sponsors (8)

Last Action

Bill Electronically Reproduced 10/26/2023 (on 10/31/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Family Issues

bill text


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