HB 5759 Summary

• Allows qualified first responders and qualified health care professionals to claim a tax credit against Michigan income tax for the 2020 tax year only for income earned March 1-May 31, 2020.

• Tax credit is limited to $1,600 for single filers and $3,200 for joint returns where both spouses qualify.

• Defines "qualified first responder" as law enforcement officers, firefighters, or emergency medical services personnel who worked in counties with at least one confirmed COVID-19 case before June 1, 2020.

• Defines "qualified health care professional" as physicians, physician's assistants, nurses, certified nurse practitioners, or respiratory therapists working in hospitals that treated at least one confirmed COVID-19 patient before June 1, 2020.