Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. TIE BAR WITH: SB 0995'26

This bill creates a new work opportunity tax credit for certain non-profit employers in Michigan, starting in 2026. These employers can claim a credit against their state withholding taxes for 50% of the federal work opportunity tax credit amount they receive for paying qualified employees who are Michigan residents. The credit cannot be refunded if it exceeds the employer's tax liability.

No official summary on file for this bill · generated by Gemini 2.5 Flash from its full text

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• MI SB0995Individual income tax: credit; work opportunity tax credit for qualified employees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: SB 0994'26