Individual income tax: credit; credit for donations of feminine hygiene products to schools; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 259.

This bill allows Michigan taxpayers to claim a state income tax credit of 50% for donating feminine hygiene products to public schools. The credit is capped at $100 for individual filers and $200 for joint returns, with higher limits for estates and trusts, and applies to donations made starting in 2025. To qualify, donors must receive a written acknowledgment from the school detailing the type and quantity of items donated, along with their value. The legislation defines eligible products as items such as tampons, panty liners, and menstrual cups, and requires that the donation be deductible under federal tax law. If the calculated credit exceeds the taxpayer's liability, the excess amount will be refunded.