Election Inspector Compensation Income Tax Deduction

Current understanding

HB6052 (103rd Legislature) would amend section 30 of the Michigan Income Tax Act (1967 PA 281; MCL 206.30) to allow individuals to deduct compensation received for service as an election inspector when computing Michigan taxable income. The measure is targeted at the workforce that staffs precincts on Election Day and would reduce the state tax owed on inspector pay. Status: introduced.

Evidence log

• 2026-06-04 — Individual income tax: deductions; deduction for compensation paid to election inspectors; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).: cross-connection with political-contribution-tax-credit: Both proposals use the Individual Income Tax Act (1967 PA 281) as a lever for elections-related policy — one a deduction for inspector pay, the other a credit for political contributions. (novelty: 2)

Open questions

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