Budget & Taxes

in committee · Michigan · House Mar 19, 2025

HB 4248: Individual income tax: credit; credit for donations to endowment fund of community foundations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 261. TIE BAR WITH: HB 4247'25

HB 4248 creates a 50% tax credit for Michigan taxpayers who donate to community foundation endowment funds, effective for tax years beginning January 1, 2025. Individual taxpayers can claim up to $100 (or $200 for joint returns), while estates/trusts get a credit capped at 10% of their tax liability (max $5,000). To qualify, donations must be to certified community foundations (requiring at least $1 million in assets) with a gift acknowledgment, and contributions cannot be deducted for federal tax purposes. The Michigan Department of Treasury must annually report total credits claimed to tax committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% tax credit for donations to community foundations, reducing taxpayer liability and aligning with tax relief support indicator.95% confidence

Sub-Topics Tax Credits

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in committee · Michigan · Senate Mar 20, 2025

SB 192: Property tax: exemptions; freeze of taxable value for primary residences of certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7zz.

SB 192 creates a partial property tax exemption for Michigan homeowners aged 63+ who have lived in their primary residence as their main home for at least 10 years, or homeowners of any age who have lived there continuously for 30 years. It applies to households with total gross income under $40,000 annually. The exemption amount equals the current taxable value minus a "base amount" established in the year the homeowner first qualifies. This bill directly affects low-income senior homeowners meeting specific residency and income criteria, freezing their tax burden relative to a base year value.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax relief for low-income senior homeowners ($40k income cap), aligning with tax relief for middle/lower income as per support indicators.95% confidence ✓ HousingSupports HousingProvides property tax exemption for low-income seniors, reducing housing costs and promoting stability for vulnerable homeowners in affordable housing context.95% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

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passed both · Michigan · House Apr 15, 2025

HB 4147: School aid: other; use of funding for consolidation of administrative and service functions; allow. Amends sec. 11x of 1979 PA 94 (MCL 388.1611x).

HB 4147 creates a dedicated "school consolidation and infrastructure fund" within Michigan's state school aid budget to support feasibility studies for consolidating administrative and service functions across school districts. It allocates $5 million for grants (up to $250,000 per district) to analyze opportunities in shared services like payroll, IT systems, facility management, food services, and transportation. Districts receiving grants must publicly share study results within 60 days and demonstrate plans for potential consolidation. The fund’s money remains available year-to-year without lapsing, but the bill does not fund actual consolidation - only the preliminary studies.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $5M from school aid budget for consolidation feasibility studies, increasing funding for public school administrative efficiency.90% confidence ✓ EducationSupports EducationAllocates $5M for grants to study administrative consolidation, aiming to improve efficiency in school district operations and resource allocation within education funding structure.85% confidence

Sub-Topics School Funding

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in committee · Michigan · House Apr 15, 2025

HB 4312: Sales tax: distribution; distribution of sales tax revenue for the revenue sharing trust fund; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: HB 4311'25

HB 4312 amends Michigan's sales tax distribution by directing 8.62% of the 4% general sales tax revenue to the Revenue Sharing Trust Fund starting October 1, 2025, with funds distributed to cities, villages, townships, and counties. It maintains existing allocations for aviation fuel tax (35% to the state aeronautics fund, 65% to qualified airport funds) and sets a minimum $9 million annual deposit from computer software sales tax into the Michigan Health Initiative Fund. The bill also clarifies adjustments for school aid fund revenue losses due to specific tax exemptions. These changes directly affect local governments, airports, and health programs through revised tax revenue streams.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 8.62% of sales tax revenue to local governments via Revenue Sharing Trust Fund and mandates $9M annual deposit to health fund, funding public services.95% confidence ✓ HealthcareSupports HealthcareBill mandates $9M annual deposit into Michigan Health Initiative Fund, directly funding health programs per bill summary.92% confidence ✓ TransportationSupports TransportationMaintains aviation fuel tax allocation (65% to airport funds), directly supporting transportation infrastructure as specified in the bill's funding provisions.80% confidence

Sub-Topics Revenue Sales Tax Airports Transportation Funding

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in committee · Michigan · House Apr 15, 2025

HB 4311: State management: funds; revenue sharing trust fund; create. Amends title & sec. 2 of 2000 PA 489 (MCL 12.252) & adds secs. 11a and 11b. TIE BAR WITH: HB 4312'25

HB 4311 creates a new Revenue Sharing Trust Fund to distribute state funds to local governments starting October 1, 2025. The fund will receive general sales tax deposits, donations, and investment earnings, with money remaining in the fund annually instead of lapsing to the general budget. It allocates $299 million to cities, villages, and townships, and $261 million to counties, using formulas based on property values and population to determine each community's share. This replaces previous eligibility requirements for these payments under 2023 PA 119.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Revenue Sharing Trust Fund to allocate $560M in existing tax funds to local governments, preventing lapsing and supporting local fiscal management.95% confidence

Sub-Topics State Budget

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in committee · Michigan · House Apr 17, 2025

HB 4325: Appropriations: supplemental; funding for the purpose of marketing attorney general's payroll fraud division; provide for. Creates appropriation act.

HB 4325 proposes to adjust and supplement state appropriations for various state departments and agencies for the fiscal year ending September 30, 2025. A key provision within this bill is to provide specific funding for the purpose of marketing the attorney general's payroll fraud division. The bill also establishes conditions on how these appropriations can be used and spent.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates supplemental appropriations for attorney general's fraud division marketing, directly advancing fiscal management through targeted budget funding.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Michigan · Senate Apr 16, 2025

SB 209: Individual income tax: deductions; certain broadband expansion grants; deduct from taxable income. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.).

Senate Bill 209 proposes to amend Michigan's Income Tax Act of 1967. This bill would allow individuals to deduct certain broadband expansion grants from their taxable income. By doing so, it would reduce the amount of income subject to state tax for those who receive these grants. The changes would impact sections 30, 623, and 815 of the existing act, which define taxable income and related provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax deduction for broadband grants, reducing taxable income - providing direct tax relief to recipients.95% confidence ✓ TechnologySupports TechnologyBill allows tax deductions for broadband expansion grants, directly incentivizing internet access expansion per its summary and subjects.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Broadband Access Telecommunications

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failed · Michigan · Senate Mar 20, 2025

SB 55: Appropriations: supplemental; supplemental appropriations; provide for. Creates appropriation act.

SB 55 provides additional state funding for departments and agencies to cover unexpected needs during the 2024 fiscal year (ending September 30, 2024). It creates a supplemental appropriations act, detailing how these funds can be spent and setting specific conditions for their use. The bill directly affects state government operations by allocating extra money to agencies like education, health, or transportation (though specific departments aren't named in the text). This is a routine budget adjustment, not a policy change, to ensure state services continue without interruption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates supplemental funds to state agencies for 2024 fiscal needs, directly increasing budgetary support for government operations and services.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Michigan · Senate Apr 22, 2025

SB 230: Appropriations: school aid; appropriations for K-12 school aid; provide for. Amends & adds (See bill).

Senate Bill 230 is an appropriations bill that amends the state school aid act of 1979. It allocates specific funding amounts for K-12 public schools and related educational purposes for the fiscal years ending September 30, 2025, and September 30, 2026. The bill draws funds from various state sources, including the state school aid fund and the general fund. It also designates allocations for purposes such as school loan bond redemption, cash-flow borrowing costs, and support services for children in school districts affected by drinking water emergencies, covering items like school nurses, mental health support, and nutritional services. This legislation directly affects public schools, school districts, and K-12 students across the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates dedicated state funding for K-12 school aid from school aid fund and general fund, advancing public education spending within state budget priorities.95% confidence ✓ EducationSupports EducationAllocates specific state funding for K-12 school aid from school aid fund and general fund for 2025-2026, directly advancing school financing.95% confidence

Sub-Topics Appropriations State Budget School Funding Student Health

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in committee · Michigan · House Apr 23, 2025

HB 4379: Property tax: senior citizens; property tax exemption for certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1. - 211.155) by adding sec. 7yy. TIE BAR WITH: HB 4372'25

House Bill 4379 proposes to amend the general property tax act to exempt principal residences owned and occupied by senior citizens from general property taxes. This exemption would apply to taxes levied after December 31, 2025. Instead of the general property tax, these properties would be subject to a specific tax under a separate "senior citizens principal residence specific tax act." The bill defines "principal residence" and "senior citizen" as those terms are established in that related specific tax act, and its enactment is dependent on House Bill 4372 also becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts senior citizens' homes from general property tax, providing tax relief for fixed-income residents, aligning with support for tax relief measures in Budget & Taxes.90% confidence

Sub-Topics Property Tax Tax Incentives

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