HB 5691 Summary

• Amends the home heating credit provision under Michigan's Income Tax Act to clarify eligibility requirements and credit calculation methods for homeowners and renters.

• Establishes credit amounts based on number of household exemptions ($272 for 0-1 exemptions up to $601+ for 6+ exemptions) with annual adjustments tied to federal poverty levels and consumer price index.

• Requires heating fuel providers to notify customers of credit availability by December 15 annually and provide necessary information for credit determination by February 1.

• Specifies that credits be distributed as energy drafts negotiable only through the claimant's heating fuel provider, with provisions for conversion to negotiable warrants in certain circumstances and interest penalties for late payment.

• Restricts credit eligibility to claimants with household resources below specified maximums (ranging from $7,060 to $16,824+ depending on exemptions) and makes credit availability contingent on federal Low Income Home Energy Assistance Program appropriations.