Individual 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

This bill creates a new work opportunity tax credit for employers in Michigan, starting January 1, 2026. Employers can claim a credit equal to 50% of the federal work opportunity tax credit for wages paid to qualified employees who are Michigan residents and certified by the state's unemployment agency. If the credit is more than the tax owed, the extra amount will not be refunded.

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

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