2026 Senate Bill 840

Individual income tax: credit; credit for certain qualified dependents; provide for.

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

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Creates a refundable tax credit for Michigan taxpayers with dependents not enrolled in public schools, contingent on the dependents' academic proficiency, starting with the 2026 tax year.

Introduced in the Senate

March 17, 2026

Introduced by Sen. Jonathan Lindsey (R-17)

Referred to the Committee on Appropriations