Senate Bill 900 Summary

• Adds a new tax deduction for the 2020 tax year only for qualified first responders earning income between February 15, 2020 and June 15, 2020 (or a later date up to September 15, 2020 if approved by concurrent legislative resolution).

• Allows qualified first responders to deduct up to $50,000 of income earned from their services on a single return, or up to $100,000 for joint returns where both spouses are qualified first responders.

• Defines qualified first responders as physicians, nurses, pharmacists, law enforcement officers, correctional officers, firefighters, emergency medical services personnel, and Michigan National Guard members who provide services in counties with at least one confirmed COVID-19 case.

• Removes outdated references to "senior citizen" definition from the existing statute by replacing them with a reference to section 514 of the tax code.