Work Opportunity Withholdings Tax Credit for Tax-Exempt Organizations

Current understanding

To be populated as evidence accumulates.

2026-05-20 — Individual income tax: credit; work opportunity tax credit for qualified employees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: SB 0994’26: cross-connection with work-opportunity-tax-credit: SB 0995 (individual income tax credit) is tie-barred with SB 0994’26, which appears to establish a parallel withholdings-based work opportunity credit for tax-exempt organizations. (novelty: 3)
2026-05-20 — Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. TIE BAR WITH: SB 0995’26: SB0994 (introduced, Sen. Shink) would amend the Income Tax Act (1967 PA 281) by adding sec. 714 to establish a work opportunity withholdings tax credit allowing certain tax-exempt organizations to claim a credit against income tax withholdings; tie-barred with SB0995’26. (novelty: 2)