This House Resolution (HR 143) urges members of Congress to reject President Trump's proposed "One Big Beautiful Bill Act" and instead support policies that fully fund Medicaid, SNAP, and WIC. It directly affects millions of low-income Americans, including children, seniors, people with disabilities, and vulnerable communities who rely on these programs for healthcare, food assistance, and nutrition support. The resolution opposes cuts to Medicaid (which covers 1 in 4 Michiganders), SNAP (impacting 1.4 million Michiganders), and WIC, while criticizing tax breaks for wealthy households and reduced clean energy funding. It calls for expanding healthcare access, promoting clean energy, and ensuring a fair tax system as concrete policy alternatives.
HB 4754 creates a tax credit for Michigan taxpayers who donate cash or food to qualifying nonprofits, such as homeless shelters, food banks, or kitchens that primarily serve people with household incomes below 140% of the federal poverty level. Taxpayers can claim a credit equal to the value of their donations, capped at $150 for individuals or $300 for joint filers, or 10% of tax liability (up to $7,500) for estates/trusts. To claim the credit, donors must receive written proof from the nonprofit confirming its eligibility, including compliance with anti-discrimination laws and IRS tax-deductibility rules. The credit applies to tax years beginning January 1, 2026, and excess credits are refundable.
SB 491 requires the Michigan Department of Technology, Management, and Budget to periodically evaluate economic development incentives, with specific timelines based on program type. It mandates evaluations for SOAR projects (funded by the Strategic Outreach and Attraction Reserve) "as often as necessary," and for other incentives at least every 4-6 years depending on funding size. The department must contract independent evaluators, complete reviews within 270 days, and publish results on its website. This directly affects the Michigan Strategic Fund, state agencies administering incentives, and businesses receiving tax breaks, grants, or other economic development support.
HB 4051 amends Michigan's individual income tax law to increase the deduction limit for retirement and pension benefits. It establishes a $42,240 annual deduction for single filers and $84,480 for joint filers on retirement income (previously higher limits existed but were not explicitly capped), with these amounts automatically adjusted each year based on the Consumer Price Index. The bill directly affects Michigan taxpayers receiving retirement benefits by allowing them to deduct a larger portion of that income from their taxable income. This change modifies existing tax code provisions to provide a clearer, inflation-adjusted deduction threshold for retirement income.
SB 459 creates a tax credit for Michigan residents who pay user fees to operate vehicles on public service facilities (like toll roads or bridges) when those facilities are the only transportation option to or from specific townships. It applies to taxpayers living in or working in townships with populations of 10,000-15,000 located in counties with over 1.5 million people, starting tax years beginning January 1, 2026. The credit covers all qualifying user fees paid during the tax year, with refunds issued if the credit exceeds the taxpayer’s total tax liability. This bill directly affects residents and workers in defined high-population-county townships who rely on these public service facilities for commuting.
HB 4055 creates a new Michigan state tax credit for families with children, effective for tax years beginning January 1, 2025. It allows taxpayers to claim a credit equal to 50% of the federal child tax credit they qualify for on their federal return, applied against their Michigan state income tax. If this credit exceeds the taxpayer's state tax bill, the excess amount is refunded directly to them. The bill directly affects Michigan residents who claim the federal child tax credit and have children, providing a potential cash refund for eligible families.
This bill creates a $2,500 annual tax credit for Michigan volunteer firefighters and emergency medical services (EMS) personnel who meet specific service requirements. To qualify, volunteers must serve at least 120 hours annually (averaging 10+ hours monthly) with an organized fire department or life support agency, receive only expense reimbursements or customary benefits, and provide a signed verification from their agency head. The credit reduces tax owed for eligible volunteers and can be refunded if it exceeds their tax liability. It applies to tax years beginning January 1, 2025, and directly affects unpaid volunteer first responders meeting the defined service criteria.
HB 4056 creates Michigan's Child Care Savings Program, allowing residents to open tax-advantaged savings accounts for child care costs. Account holders can deduct contributions from their state income tax and withdraw funds penalty-free to cover eligible child care expenses for children under 14. To claim deductions, account holders must submit receipts for care costs, account statements, and financial institution forms with their tax returns. The program, effective January 2026, requires documentation but does not obligate financial institutions to track account usage or verify eligibility. It directly affects Michigan parents or guardians paying for child care for qualifying children.
SB 494 appropriates $17.77 billion for Michigan public schools in fiscal year 2025 and $65 million for fiscal year 2026 from multiple state funds, including the state school aid fund and dedicated education reserves. It specifies how these funds must be allocated across education programs and requires unspent general fund money to transfer to a school aid stabilization fund. The bill does not create new programs but adjusts funding allocations for existing state education budgets. This legislation directly affects all public school districts receiving state education funding under Michigan's school aid system.
SB 498 creates a temporary sales tax holiday for eligible back-to-school items in Michigan, affecting buyers of qualifying clothing and school supplies purchased between August 8-24 annually. It exempts items under $100 (clothing) or $20 (school supplies) from sales tax during this period, allowing buyers to claim refunds via receipts or affidavits within 30 days. Exclusions include clothing accessories, sports gear, protective equipment, and business-use items (except teacher classroom purchases). The holiday applies to all eligible years starting January 1, 2025, through December 31, 2030.
