Michigan 2023-2024 Regular Session

Michigan House Bill HB5808

Introduced
6/12/24  

Caption

Individual income tax: credit; credit for certain qualified home improvements; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 253.

Impact

The bill is anticipated to positively affect homeowners who engage in improvements that meet specified criteria. By offering a tax credit, the bill encourages investment in residential properties, which can lead to an overall enhancement of neighborhood aesthetics and possibly elevate property values within communities. This could also stimulate economic activity in the home improvement sector by increasing demand for construction and renovation services.

Summary

House Bill 5808 proposes an amendment to the Income Tax Act of 1967, by adding section 253, which introduces a new tax credit for individuals making qualified home improvements to their principal residences. Starting from January 1, 2025, taxpayers can claim a credit equivalent to 10% of their incurred expenses for qualified home improvements, or a maximum of $3,000, whichever amount is less. This initiative is aimed at incentivizing home renovations that can enhance property value, prolong the usability of properties, or increase energy efficiency.

Contention

Though the bill aims to provide financial relief and promote home improvements, it is likely to be met with some contention among stakeholders. Critics may argue about the potential implications of the tax credit on state revenue, questioning whether the state can afford the budgetary impacts of such credits in the long term. Additionally, there could be debates about the definitions of 'qualified home improvements' and whether the proposed benefits will adequately reach those who need assistance the most.

Companion Bills

No companion bills found.

Previously Filed As

MI HB5806

Individual income tax: credit; credit for the down payment on the purchase of a home; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

MI HB5632

Individual income tax: credit; credit for certain renovations made to a principal residence for senior citizens; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

MI HB5432

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

MI HB4008

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

MI HB4432

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

MI HB4431

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

MI SB0118

Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

MI HB4430

Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

MI SB0556

Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

MI HB5807

Individual income tax: credit; qualified child tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.