2025 House Bill 4592

Individual income tax: deductions; deduction for all compensation earned by a taxpayer 17 years of age or younger; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 30 (MCL 206.30), as amended by 2023 PA 4.

Official record

AI Analysis – Experimental

House Bill No. 4592 amends Michigan's Income Tax Act to allow, starting in 2026, a full deduction of income earned by individuals aged 17 or younger, while updating and clarifying various other tax deductions and exemptions.

Introduced in the House

June 10, 2025

Introduced by Rep. Joseph Aragona (R-60) and 9 co-sponsors

Co-sponsored by Reps. Jennifer Wortz (R-35), Jamie Thompson (R-28), Gina Johnsen (R-78), Angela Rigas (R-79), Ken Borton (R-105), Jason Woolford (R-50), Tom Kunse (R-100), Mike Harris (R-52) and Matt Bierlein (R-97)

Referred to the Committee on Finance