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MI SB1230

Bill

Status

Introduced

11/29/2022

Primary Sponsor

James Ananich

Click for details

Origin

Senate

101st Legislature

AI Summary

  • Allows landlords who own residential rental property to claim a $200 monthly tax credit for each month a qualified rental agreement is in effect with an individual aged 18-21 who is a current or former foster care participant, beginning in tax year 2023
  • Limits the credit to a maximum of $2,500 per taxpayer per tax year
  • Requires qualified rental agreements to have monthly rent below fair market rent (as established by the U.S. Department of Housing and Urban Development) and a minimum duration of 6 months
  • Allows excess credit amounts that exceed the taxpayer's tax liability to be refunded
  • Requires taxpayers to submit proof of the rental agreement and verification that the renter meets the age and foster care participant requirements

Legislative Description

Individual income tax: credit; credit for landlords who rent to certain individuals; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

Individual income tax: credit

Last Action

Referred To Committee On Appropriations

11/29/2022

Committee Referrals

Appropriations11/29/2022

Full Bill Text

No bill text available