The proposed bill amends the Income Tax Act of 1967 by adding a new section, Sec. 714, which introduces a tax credit for qualified employers who provide positional asphyxiation training for their employees. Starting from tax years beginning on January 1, 2027, qualified employers, such as licensed bars, nightclubs, or restaurants, can claim a credit of $250 for each qualified employee who completes the required training. This training is defined as a course on mechanical asphyxia that can occur when an individual is restrained in a way that impairs breathing, and it must meet the standards set by the Michigan commission on law enforcement standards.

Additionally, the bill outlines the process for claiming this credit, which must be done on the annual tax return as prescribed by the department. It also defines key terms such as "bouncer," "positional asphyxiation training," "qualified employee," and "qualified employer" to clarify eligibility for the credit. The enactment of this bill is contingent upon the passage of two other specified bills from the 103rd Legislature.

Statutes affected:
House Introduced Bill: 206.1, 206.847