MI HB6162

Allows taxpayers to claim a credit equal to 50% of charitable contributions made to homeless shelters, food kitchens, food banks, or similar entities providing food or overnight accommodation to indigent persons in Michigan, effective for tax years beginning January 1, 2020.

Caps credit at $100 per taxpayer or $200 for joint returns; includes value of food items contributed through vendor matching programs.

For resident estates and trusts, credit is limited to the lesser of 10% of tax liability or $5,000.

Restricts estate and trust credits to contributions that were not deducted from federal taxable income.

Credits cannot be refunded if they exceed the taxpayer's tax liability for the year.