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.
Key claim: HB6084 would amend Michigan’s Individual Income Tax Act to add a new tax credit for taxpayers who install an accessory dwelling unit on their property.
Abstract
(HB6084 · 103rd Legislature) 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. Latest action (2026-06-17): Bill Electronically Reproduced 06/16/2026
Why this matters
For Michigan taxpayers, HB 6084 would create a new individual income tax credit tied to installing an accessory dwelling unit on their property, potentially lowering the after-tax cost of adding rental or family housing capacity. It adds another income-tax-based housing supply lever alongside the housing opportunity and low-income housing tax credit packages, though at the homeowner rather than developer scale. As introduced, the credit’s dollar value, caps, and administrative rules are not yet on the record.