Mentioned 12× · first seen 08-jul-2026 · last seen 25-jul-2026

Housing Opportunity Tax Credit

Current understanding

Michigan HB 5806 (103rd Legislature) would amend the Income Tax Act of 1967 (1967 PA 281) by adding sections 279, 679, and 821 to create a housing opportunity tax credit against the individual income tax. The measure is tie-barred to companion bills HB 5805 and HB 5807, meaning none take effect unless all are enacted. HB 5806 was ordered enrolled on the passed-chamber step; specific credit amounts, eligibility, and administration details remain to be captured as the statutory text is reviewed.

Evidence log

2026-07-21 — Individual income tax: credit; housing opportunity tax credits; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: HB 5805’26, HB 5807’26: 2026 — HB 5806 enacted as PA 30 of 2026 with immediate effect, creating the Housing Opportunity Tax Credit against the individual income tax (1967 PA 281) via new sections; tie-barred with HB 5805 (MSHDA administration) and HB 5807 (insurance retaliatory tax credit). (novelty: 3)
2026-07-29 — Housing: housing development authority; housing opportunity tax credit program; establish and administer. Amends sec. 22 of 1966 PA 346 (MCL 125.1422) & adds sec. 22e. TIE BAR WITH: HB 5806’26, HB 5807’26: HB 5805 (enacted) — amends sec. 22 of the State Housing Development Authority Act (1966 PA 346) and adds sec. 22e directing MSHDA to establish and administer the Housing Opportunity Tax Credit program; the administering leg of the three-bill package tie-barred with HB 5806 (income tax credit) and HB 5807 (insurance retaliatory tax credit) has now cleared the legislature. (novelty: 3)
2026-06-16 — Individual income tax: credit; credit for the installation of an accessory dwelling unit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.: HB 6084 (introduced) adds sec. 282 to 1967 PA 281 creating a separate individual income tax credit for installing an accessory dwelling unit — a distinct housing-supply tax incentive vehicle from the housing opportunity tax credit package, but part of the same broader income-tax-credit-based housing production policy landscape. (novelty: 2)
2026-06-18 — Insurance: other; state low-income housing tax credit; create. Amends secs. 476a & 476b of 1956 PA 218 (MCL 500.476a & 500.476b). TIE BAR WITH: SB 0966’26, SB 0967’26: 2026-07 — SB 0968 (Senate companion, tie-barred with SB 0966 & SB 0967) amends secs. 476a & 476b of the Insurance Code (1956 PA 218) to allow the Senate package’s state low-income housing tax credit to be claimed against the insurance retaliatory tax; passed chamber — mirrors HB 5807’s role in the House package. (novelty: 3)
2026-06-18 — Individual income tax: credit; state low-income housing tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279, 679 & 821. TIE BAR WITH: SB 0966’26, SB 0968’26: 2026-07 — SB 0967 (Senate companion, tie-barred with SB 0966 & SB 0968) is the Senate-side income tax credit mirror of HB 5806: amends 1967 PA 281 by adding secs. 279, 679 & 821 to create a state low-income housing tax credit against the individual income tax; passed chamber. (novelty: 3)
2026-06-25 — Housing: housing development authority; housing opportunity tax credit program; establish and administer. Amends sec. 22 of 1966 PA 346 (MCL 125.1422) & adds sec. 22e. TIE BAR WITH: HB 5806’26, HB 5807’26: HB 5805 (passed chamber) amends sec. 22 of the State Housing Development Authority Act (1966 PA 346) and adds sec. 22e to establish and direct MSHDA to administer the Housing Opportunity Tax Credit program — the administering leg of the three-bill package tie-barred with HB 5806 (income tax credit) and HB 5807 (insurance retaliatory tax credit). (novelty: 3)
2026-06-25 — Housing: other; housing and community development fund; modify. Amends secs. 58 & 58b of 1966 PA 346 (MCL 125.1458 & 125.1458b). TIE BAR WITH: HB 4540’25: HB 4539 amends secs. 58 & 58b of the State Housing Development Authority Act (1966 PA 346) to modify the Housing and Community Development Fund — a separate MSHDA-administered affordable-housing vehicle from the housing opportunity tax credit package but part of the same broader housing-supply policy landscape (tie-barred with HB 4540). (novelty: 2)
2026-07-03 — Individual income tax: credit; low income housing tax credit; provide for. Amends sec. 22 of 1966 PA 346 (MCL 125.1422) & adds sec. 22e. TIE BAR WITH: SB 0967’26, SB 0968’26: 2026-07-03 — Parallel Senate package (SB 0966, tie-barred with SB 0967 & SB 0968) advances a distinct state low income housing tax credit by amending sec. 22 of the State Housing Development Authority Act (1966 PA 346) and adding sec. 22e — a separate vehicle from HB 5806’s housing opportunity tax credit under the Income Tax Act, but aimed at the same affordable-housing production policy goal. (novelty: 3)
2026-07-03 — Property: land sales; purchase of residential property by certain businesses; prohibit. Creates new act.: cross-connection with business-residential-property-purchase-ban: Both address Michigan’s residential housing supply/affordability from different angles — one restricts business-owner acquisition of homes while the other subsidizes housing production via tax credits. (novelty: 3)
2026-07-03 — Insurance: other; housing opportunity credits against the retaliatory tax; provide for. Amends secs. 476a & 476b of 1956 PA 218 (MCL 500.476a & 500.476b). TIE BAR WITH: HB 5805’26, HB 5806’26: 2026-07-03 — HB 5807 (companion, tie-barred) amends secs. 476a & 476b of the Insurance Code (1956 PA 218) to allow the housing opportunity tax credit to be claimed against the insurance retaliatory tax; passed chamber. (novelty: 2)
2026-07-03 — Individual income tax: credit; housing opportunity tax credits; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279, 679 & 821. TIE BAR WITH: HB 5805’26, HB 5807’26: cross-connection with political-contribution-tax-credit: Both create or modify individual income tax credits under 1967 PA 281, useful for tracking cumulative Michigan income-tax credit policy. (novelty: 3)