MI HB5808

Allows physicians to claim a tax credit equal to 50% of the cost of donated medical services provided without charge to patients, effective for tax years beginning after December 31, 2012.

Caps the annual credit at $5,000 per tax year per physician.

Defines "cost of donated services" as the difference between the physician's regular charge and what Medicaid would pay for the same service if the patient were eligible.

Permits refunds of any credit amount that exceeds the physician's tax liability for the year.

Applies to physicians as defined in Michigan's Public Health Code (MCL 333.17001 and 333.17501).