2025 House Bill 5214

Individual income tax: credit; credit for eligible family caregivers; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 277.

AI Analysis – Experimental

House Bill No. 5214 creates a refundable tax credit for Michigan family caregivers, covering up to 30% of qualified caregiving expenses (capped at $2,000) for those meeting specific income and eligibility criteria, starting with the 2026 tax year.