Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.
Key claim: HB5214 would amend Michigan’s Individual Income Tax Act to add a new tax credit for eligible family caregivers.
Abstract
(HB5214 · 103rd Legislature) Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277. Latest action (2026-06-16): Referred To Second Reading
Why this matters
A family caregiver tax credit would be a new mechanism in Michigan’s individual income tax code, offsetting some of the unpaid labor and out-of-pocket costs borne by relatives who care for aging or disabled family members. For taxpayers, it represents potential tax relief; for the state, a new revenue expenditure whose fiscal impact depends on credit size and eligibility. It sits alongside other recently proposed income-tax credits (e.g., organ donation leave, accessory dwelling units) expanding the use of the tax code for social-policy goals.