Bill > SB0459

This bill introduces a new tax credit for residents or workers in specific townships within certain populous counties who incur user fees for operating a vehicle on a public service facility. Starting in tax years beginning January 1, 2026, qualified taxpayers can claim a credit against their state income tax for all qualified user fees paid during the tax year. A qualified taxpayer is defined as someone living in or primarily working in a township with a population between 10,000 and 15,000, located in a county with over 1,500,000 residents. Qualified user fees are specifically those charged when a public service facility is the only transportation method available. If the credit amount exceeds the taxpayer's tax liability, the excess will be refunded. The department may require proof of these user fees. The bill defines several key terms, including "predominant place of employment" (where an employee earns 25% or more of their compensation) and "public service facility" (referencing an existing statute). This targeted tax credit appears designed to provide financial relief for residents or workers in a very specific geographic area who must pay fees to use a limited transportation service.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0459