MI HB4235

Allows taxpayers to claim a tax credit against Michigan income tax for qualified union dues paid to a labor organization during the tax year, effective for tax years beginning January 1, 2023 and after.

Requires taxpayers to provide verification of qualified union dues claimed in a form and manner prescribed by the Department of Treasury.

Provides for refund of any credit amount that exceeds the taxpayer's tax liability for the tax year.

Defines "qualified union dues" as total reimbursed dues, fees, assessments, or other charges required of labor organization members or employees represented by a bargaining representative.

Defines "labor organization" as any entity where employees participate for purposes of dealing with employers concerning grievances, wages, hours, conditions of work, or other employment matters.