MI HB5031

Allows qualified taxpayers to claim a $100 tax credit for the 2021 tax year for each person (taxpayer and dependents age 18+) who received full COVID-19 vaccination during that year.

Limits total credit per taxpayer to $400 and requires submission of COVID-19 vaccination cards with tax return for verification purposes.

Protects vaccination card information from disclosure except as necessary for tax administration and enforcement under Michigan law.

Requires the Department of Treasury to submit a report by July 15, 2022 to the governor and legislature detailing total credits claimed and breakdown by county if possible.

Specifies that if a dependent files their own return, either the taxpayer or dependent may claim the credit but not both, and excess credits cannot be refunded if they exceed tax liability.