Political Contribution Individual Income Tax Credit

Current understanding

HB 6219 (103rd Legislature, 2026) proposes amending the Income Tax Act (1967 PA 281) by adding section 281 to create an individual income tax credit for contributions made to certain ballot question committees and candidate committees. The credit would be a new incentive mechanism in Michigan’s income tax code intended to encourage small-dollar political participation. Status: introduced; specific credit amounts, caps, and eligibility criteria to be documented as bill text is analyzed.

Evidence log

• 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 housing-opportunity-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)
• 2026-07-03 — Businesses: other; power of entities to spend in elections or ballot issues; revoke. Amends the state constitution by adding sec. 55 to art. IV.: cross-connection with constitutional-entity-election-spending-ban: Part of a broader package: HJR Z constitutionally bars entity political spending while HB 6219 offers an income-tax credit to shift political giving toward individual donors. (novelty: 3)
• 2026-07-03 — Individual income tax: credit; tax incentive for contributions made to certain ballot and candidate committees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.: cross-connection with llc-election-spending-corporate-law: Both address campaign finance policy: HB 6219 incentivizes individual political contributions via tax credit while the HB 6216-6218 package revokes corporate/LLC/nonprofit election spending powers, together shifting election funding toward individual donors. (novelty: 3)

Open questions

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