MI HB4775

Provides a tax credit of $500 for single taxpayers or joint returns with one frontline worker spouse, or $1,000 for joint returns where both spouses were frontline workers for the 2020 and 2021 tax years only.

Defines "frontline worker" as individuals employed at least part-time for 11 of 13 weeks between April 1-June 30, 2020 in an essential industry and required to work outside the home during that period.

Lists 15 categories of essential industries including healthcare, law enforcement, food and agriculture, transportation, energy, manufacturing, and government operations, plus additional workers identified in Executive Orders 2020-21 and 2020-70.

Allows the credit to be refundable if it exceeds the taxpayer's tax liability for the year and requires the Department of Treasury to prescribe claim procedures and may require reasonable proof of frontline worker employment.

Applies retroactively to tax years beginning January 1, 2020 through December 31, 2021.