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MI SB1226

Bill

Status

Introduced

11/29/2022

Primary Sponsor

James Ananich

Click for details

Origin

Senate

101st Legislature

AI Summary

  • Adds a deduction allowing Michigan residents to exclude from taxable income funds deposited and investment returns accrued in a KIDS Account established under the Michigan Kids Investment and Development Savings (KIDS) Program Act for tax years beginning on and after January 1, 2023.

  • Modifies Section 30 of the Income Tax Act of 1967 to include this new deduction as subdivision (ee) in the list of taxable income adjustments.

  • References the Michigan First-Time Home Buyer Savings Program Act (2022 PA 6) in related provisions concerning first-time home buyer savings accounts.

  • Takes effect only if Senate Bill No. 1229 of the 101st Legislature is enacted into law.

Legislative Description

Individual income tax: deductions; funds deposited in a KIDS account under the Michigan kids investment and development savings act; exclude from taxable income. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: SB 1229'22

Individual income tax: deductions

Last Action

Referred To Committee On Appropriations

11/29/2022

Committee Referrals

Appropriations11/29/2022

Full Bill Text

No bill text available