Family Caregiver Individual Income Tax Credit
Current understanding
HB5214 would amend Michigan’s Individual Income Tax Act (1967 PA 281, MCL 206.1 - 206.847) by adding section 277 to create a new individual income tax credit for eligible family caregivers. The bill is at the introduced stage; specific credit amount, eligibility criteria for caregivers, and qualifying care expenses are defined in the added section. If enacted, this would reduce state income tax liability for individuals providing care to qualifying family members.
Evidence log
Open questions
Related
Contributing findings
Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.
04-nov-2025
novelty 3
per-area 3
introduces