Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).

Added new subsections (3) through (23) to provide detailed administrative procedures, including rules for partial-year credits, energy draft distribution methods, and reporting requirements.

Clarified that only renters or lessees can claim credits on rented property, and added restrictions for full-time students claimed as dependents.

Added provisions requiring federal low-income home energy assistance program block grant funding before credits can be issued, with specific allocation rules for weatherization programs.

Added new definitions for 'claimant whose heating costs are included in rent', 'enrolled heating fuel provider', and 'heating fuel provider' to clarify program terminology.

Added enforcement mechanisms allowing the Michigan Public Service Commission or Department of Health and Human Services to enforce requirements on heating fuel providers depending on their regulatory status.

Established specific deadlines including September 30 for filing claims and July 1 for annual program effectiveness reports to legislative committees.

Reformatted the bill text to match standard legislative formatting conventions, including proper section numbering and removal of duplicate content from the original Senate version.