MI HB4144

Allows qualified volunteers who provide safety and security services in schools without compensation to claim an income tax credit beginning in tax years after December 31, 2017.

Credits equal $2.00 per hour or partial hour of volunteer service, with a maximum annual credit of $500.00, whichever is less.

Requires taxpayers to submit a copy of their volunteer agreement and other documentation as required by the Michigan Department of Treasury to claim the credit.

Defines "qualified volunteer" as an individual on the list maintained by Michigan State Police under section 15a of 1935 PA 59 and "school" to include school districts, intermediate school districts, public school academies, and state-approved nonpublic schools.

Credit is refundable; any excess credit amount beyond the taxpayer's tax liability shall be refunded.