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MI SB0459
Bill
Status
6/26/2025
Primary Sponsor
Darrin Camilleri
Click for details
AI Summary
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Creates a refundable income tax credit for qualified user fees paid to operate a vehicle on a public service facility (such as a ferry or bridge), effective for tax years beginning January 1, 2026
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Limits eligibility to taxpayers who either reside in or have their predominant place of employment in a township with population between 10,000 and 15,000, located in a county with population greater than 1,500,000
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Defines qualified user fees as those incurred during periods when a public service facility is the only means of transportation to and from the qualifying township
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Allows the credit to exceed tax liability, with the excess amount refunded to the taxpayer
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Authorizes the Department of Treasury to require reasonable proof of qualified user fees from taxpayers claiming the credit
Legislative Description
Individual income tax: credit; credit for certain user fees incurred to operate a vehicle on a public service facility; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Individual income tax: credit
Last Action
Referred To Committee On Finance, Insurance, And Consumer Protection
6/26/2025