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Bill > HB4592
MI HB4592
MI HB4592Individual income tax: deductions; deduction for all compensation earned by a taxpayer 17 years of age or younger; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
summary
Introduced
06/10/2025
06/10/2025
In Committee
06/10/2025
06/10/2025
Crossed Over
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1967 PA 281, entitled"Income tax act of 1967,"by amending section 30 (MCL 206.30), as amended by 2023 PA 4.
AI Summary
This bill modifies Michigan's income tax law to provide a tax deduction for compensation earned by individuals who are 17 years of age or younger, effective for tax years beginning on or after January 1, 2026. Specifically, the bill adds a new provision that allows taxpayers to deduct all compensation received during the tax year by either: 1) a taxpayer who is 17 years of age or younger, or 2) a dependent of a taxpayer who is 17 years of age or younger. This deduction would apply to the taxpayer's adjusted gross income, effectively reducing the amount of income subject to state income tax for young workers. The bill aims to provide a financial benefit to younger workers by allowing them to keep more of their earned income, potentially encouraging youth employment and providing additional financial support to families with working teenagers or dependent children.
Committee Categories
Budget and Finance
Sponsors (10)
Joe Aragona (R)*,
Matthew Bierlein (R),
Ken Borton (R),
Mike Harris (R),
Gina Johnsen (R),
Tom Kunse (R),
Angela Rigas (R),
Jamie Thompson (R),
Jason Woolford (R),
Jennifer Wortz (R),
Last Action
Bill Electronically Reproduced 06/10/2025 (on 06/11/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4592 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2025-HIB-4592.htm |
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