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MI HB5970

Bill

Status

Introduced

5/9/2018

Primary Sponsor

Timothy Greimel

Click for details

Origin

House of Representatives

99th Legislature

AI Summary

  • Allows taxpayers to claim a tax credit for expenses incurred to repair vehicle suspension damage caused by poor road conditions in Michigan for tax years beginning after December 31, 2018 and before January 1, 2024.

  • Credit equals 50% of repair expenses or $500 (or $1,000 for joint filers), whichever is less.

  • Requires taxpayers to provide verification of repair costs, date and time of damage, location details (county, road name, direction, lane, and nearest crossroad), and a statement that no reimbursement was received from another source.

  • Excludes expenses that improve the vehicle beyond what is necessary to repair the damage and restore it to working condition.

  • Allows refund of any credit amount that exceeds the taxpayer's tax liability for the year.

Legislative Description

Individual income tax; credit; credit for expenses incurred to repair damage to vehicle suspensions attributable to poor road conditions in this state; create and sunset. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 282.

Individual income tax: credit

Last Action

Bill Electronically Reproduced 05/09/2018

5/10/2018

Committee Referrals

Tax Policy5/9/2018

Full Bill Text

No bill text available