HB 5259 Summary

• Allows taxpayers to designate voluntary contributions from their state income tax refunds to the state of Michigan beginning in the 2020 tax year, in addition to existing charitable designations.

• Enables taxpayers to specify which state department, fund (including the school aid fund or Michigan transportation fund), or purpose their contribution should support.

• Permits contributions to be made from refunds or, if insufficient, added to the taxpayer's tax liability for that year.

• Requires contributed amounts to be appropriated from the general fund to the designated funds or departments, with no money used for administrative costs of the contribution program.

• Maintains the existing 10-designation limit on the tax return contributions schedule while adding a separate line for state of Michigan contributions outside this limit.