Bill > HB6254

This bill amends the Income Tax Act of 1967 to create a $250 state tax credit for certain businesses—such as bars, nightclubs, and restaurants licensed to sell alcohol—that pay for their employees, including bouncers and other workers whose jobs might involve physically restraining people, to complete training on positional asphyxiation. Positional asphyxiation training refers to an educational course on a form of mechanical breathing failure that can happen when a person is held in a position that restricts their ability to breathe, with the training standards set by the Michigan commission on law enforcement standards under the Joshua Conant act. To claim the credit on their annual state tax returns starting in tax year 2027, qualified employers must report the credit on the form required by the state department of treasury, and the bill specifies that this legislation cannot become law unless related companion measures, specifically House Bill Nos. 5060 and 5061, are also enacted.