Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260. TIE BAR WITH: HB 4248'25

HB 4247 creates a 50% state income tax credit for Michigan taxpayers who donate cash or food to qualifying charities providing overnight shelter, food, or meals to indigent individuals (defined as households earning under 140% of the federal poverty level). The credit is capped at $100 for single filers ($200 for joint returns) or 10% of tax liability (max $5,000) for estates/trusts. To claim the credit, donors must receive a written acknowledgment from the charity verifying its mission, tax-deductibility under federal law, and compliance with civil rights laws. The bill requires the state tax department to report annual credit claims to legislative committees.