This bill proposes a constitutional amendment to add a new income tax surcharge for high-earning individuals in Michigan starting in 2027. The surcharge applies a 5% tax on income exceeding $500,000 for single filers or $1,000,000 for joint filers, with these thresholds automatically adjusted each year based on the national inflation rate. All money collected from this surcharge must be spent exclusively on pre-kindergarten through 12th-grade education, child care, health and human services, housing, and water infrastructure. The amendment requires voter approval at a general election to take effect and directs the legislature to create the necessary laws to implement the tax.
This bill updates Michigan state law to require the Department of Treasury to pay interest on tax refunds that are delayed beyond specific timeframes. It directly affects taxpayers who have filed complete and timely income tax returns and are awaiting refunds. Under the new rules, refunds for Michigan income taxes will automatically earn interest if they are not processed within 30 or 60 days of the department receiving the return, depending on when the return was filed. The bill also establishes a penalty of $100 for refunds delayed more than 90 days and sets a fixed 3% annual interest rate for a temporary period before switching to a variable rate tied to the prime rate. These provisions apply only to straightforward refunds without errors, audits, or suspected fraud, ensuring the state compensates citizens for administrative delays.
This bill creates a state income tax credit for advanced practice registered nurses who serve as preceptors for nursing student clinical rotations in Michigan. Eligible nurses can claim up to $1,500 annually, calculated at $500 for every 250 hours of supervision provided, provided they do not receive separate payment for these duties. To receive the credit, nurses must submit a written statement and documentation verifying their hours to the state tax department. The legislation also requires the state to report annually on the number of claims and total credits issued to assess the program's effectiveness.
This bill amends the Michigan Motor Fuel Tax Act to establish a temporary gas tax holiday that activates if the statewide average price of gasoline reaches $5.00 per gallon before the end of 2026. Under this provision, the tax rate would drop to zero cents per gallon for a three-month period, with the lost revenue automatically transferred from a state stabilization fund to the Michigan Transportation Fund. The legislation also updates the general tax rate structure to include annual adjustments based on inflation or a fixed 5% increase, whichever is lower, while maintaining specific rates for fuel held in storage as of the end of 2025. Additionally, the bill clarifies reporting requirements for fuel suppliers and terminals to ensure accurate tracking of blended products and tax liabilities.
This proposed constitutional amendment requires Michigan's legislature to pass the annual school aid budget bill by July 1 each year. To ensure transparency and accountability, the bill must be publicly available on the legislature's website for at least seven days before a vote, and any amendments must be posted for 24 hours. If the deadline is missed, the salaries of the governor, the Senate majority leader, and the House speaker will be withheld until the bill is enacted.
This bill allows the state treasurer to provide interest-free loans to school districts and intermediate school districts if the state budget is not passed by October 1. Under the new rules, a district can borrow an amount equal to what it received from the school aid fund in the previous year for a period of up to one year. The state treasurer retains the authority to set additional terms for these loans, which are intended to help districts manage cash flow during budget delays.
This bill creates a new tax incentive called the "amplify Mi voice credit" for Michigan residents who donate money to support candidates or ballot measures in state and local elections. Starting in the 2028 tax year, eligible taxpayers can claim a credit against their income tax equal to the amount they contribute to specific candidate committees, with a maximum limit of $250 for single filers or $500 for joint filers. To receive the credit, individuals must provide proof of their donations on their tax return, and any unused portion of the credit will be refunded if it exceeds the tax owed. The measure specifically excludes contributions to political party committees, independent groups, and caucus committees, focusing only on direct support for candidates and ballot questions.
This bill establishes a standardized process for courts to determine whether individuals can afford court-related fees and fines. It requires judges to conduct a three-part financial assessment before imposing costs, which includes checking if a person receives public assistance, has income below a specific low-income threshold, or faces unique financial hardships. Under the new rules, people currently incarcerated are automatically considered indigent, and those found to be unable to pay will not be ordered to cover court costs or fees. Additionally, the legislation allows individuals to request a review of their financial status after sentencing if their circumstances have changed, potentially leading to the waiver of previously imposed charges.
This bill creates a new system for recommending salaries for the heads of Michigan's principal executive departments. It requires both majority and minority party leaders in the state legislature to appoint unpaid panelists who will evaluate department heads on their work quality and cost-effectiveness. These panelists will submit ratings to the House fiscal agency, which will use a specific formula based on those scores and the governor's current salary to calculate recommended pay amounts. The final salary recommendations will be sent to key legislative leaders and the governor for consideration.
This bill creates a new "Make It In Michigan" tax credit program designed to encourage recent college graduates to live and work in the state. To qualify, individuals must be Michigan residents employed by local businesses and must have earned a bachelor's degree or higher from an accredited institution after the law takes effect. The legislation defines specific terms for eligible employees, students, and loans, while also renaming existing tax credits under sections 279a, 279b, 679, and 679a to reflect this new program name. Crucially, the bill will not become effective unless four companion bills regarding the program's funding and administration are also passed into law.
