Bill > HB5440

This bill amends the Michigan Income Tax Act to modify the state tax return's voluntary contribution options. Specifically, the bill removes several existing tax checkoff funds (such as the Michigan Junior Achievement Fund, Fostering Futures Scholarship Trust Fund, and others) and adds a new homeless advocacy fund checkoff option beginning with the 2026 tax year. The bill maintains the existing structure where taxpayers can designate $5, $10, or more of their tax refund to be contributed to specific funds. The bill also retains existing provisions that require funds to raise at least $50,000 in two consecutive years to remain on the tax return, limit the total number of contribution options to 10, and ensure that appropriated funds are used solely for their designated purpose. The bill updates gender-neutral language throughout (replacing "his or her" with "the individual's" or "the taxpayer's") and makes minor technical changes to the language governing these voluntary contributions. The bill is contingent on the passage of a related bill (House Bill 5439), which suggests it is part of a larger legislative package related to tax or funding provisions.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5440