2025 Senate Bill 321

Individual income tax: credit; credit for contributions to scholarship-granting organizations and deduction of funds distributed to student opportunity scholarship accounts; 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, and by adding sections 279 and 679.

Official record

AI Analysis – Experimental

Senate Bills 320 and 321 establish a Student Opportunity Scholarship program in Michigan to provide educational funding and flexibility for eligible students, with oversight by scholarship-granting organizations and contingent on the enactment of related legislation.

Introduced in the Senate

May 21, 2025

Introduced by Sen. Lana Theis (R-22) and 11 co-sponsors

Co-sponsored by Sens. Aric Nesbitt (R-20), John Damoose (R-37), Roger Hauck (R-34), Dan Lauwers (R-25), Michele Hoitenga (R-36), Jim Runestad (R-23), Michael Webber (R-9), Kevin Daley (R-26), Joseph Bellino (R-16), Roger Victory (R-31) and Thomas Albert (R-18)

Referred to the Committee on Education