MI HB4417

Establishes a tax credit for taxpayers with adjusted gross income of $30,000 or less (single) or $60,000 or less (joint) to claim 100% of eligible home modification costs for disability accessibility.

Provides a 50% credit for taxpayers with income between $30,000-$60,000 (single) or $60,000-$120,000 (joint) for the same eligible home modifications.

Eligible costs include ramps, door widening, handrail installation, stairway lifts, bathroom modifications, and other accessibility improvements to a principal residence.

Caps the maximum credit at $2,500 per tax year and allows excess credits to be refunded if they exceed tax liability.

Applies to tax years beginning after December 31, 2015, and requires taxpayers to provide verification that costs have not been previously deducted or claimed as credits elsewhere.