HOUSE BILL NO. 5807
June 12, 2024, Introduced by Reps. Martin, Kuhn, Tisdel, DeBoer, Steele and Schmaltz and
referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 277.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 277. (1) For tax years that begin on and after January 1,
2 2025 through December 31, 2028, a taxpayer may claim a credit
3 against the tax imposed by this part equal to $500.00 for each
4 qualified dependent of the taxpayer for which an exemption was
5 claimed under section 30(2)(b) for that same tax year. If the
6 credit allowed under this section exceeds the tax liability of the
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1 taxpayer for the tax year, that portion of the credit that exceeds
2 the tax liability must not be refunded.
3 (2) As used in this section, "qualified dependent" means a
4 dependent who is younger than 19 years of age on the last day of
5 the tax year for which the credit is claimed.
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Statutes affected:
House Introduced Bill: 206.1, 206.847