MI HB5440

Adds a new "homeless advocacy fund" checkoff option to Michigan income tax returns starting with the 2026 tax year, allowing taxpayers to contribute $5.00, $10.00, or more from their refund

Removes several existing checkoff options from the contributions schedule: Michigan Junior Achievement fund, Fostering Futures Scholarship Trust fund, Lions of Michigan Foundation fund, Michigan World War II Legacy Memorial fund, and Kiwanis fund

Retains existing checkoff options for the Children's Trust Fund, Military Family Relief Fund, Animal Welfare Fund, United Way Fund, and American Red Cross Michigan Fund

Maintains the 10-fund maximum limit on the contributions schedule and the requirement that funds raising less than $50,000 for two consecutive years be removed

Contingent on passage of companion legislation (SB ____ or HB 5439) establishing the homeless advocacy fund act