MI HB6170

Creates a tax credit for donations of feminine hygiene products to Michigan schools, effective for tax years beginning January 1, 2025 and later.

Allows individual taxpayers to claim a credit equal to 50% of the value of donated feminine hygiene products, with a maximum credit of $100 per return or $200 for joint returns.

Permits resident estates and trusts to claim a credit up to the lesser of 10% of tax liability or $5,000.

Requires taxpayers to obtain written acknowledgment from the school documenting the type, quantity, and fair market value of donated products, and to attach copies to their tax return.

Excess credits beyond tax liability are refunded; defines "feminine hygiene products" as tampons, panty liners, menstrual cups, sanitary napkins, and similar products designed for menstrual hygiene.