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.
Key claim: HB6219 would amend Michigan’s Income Tax Act to create a tax credit incentivizing individual contributions to certain ballot and candidate committees.
Abstract
(HB6219 · 103rd Legislature) 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. Latest action (2026-07-14): Bill Electronically Reproduced 07/03/2026
Why this matters
A refundable or nonrefundable state income tax credit for political contributions would directly reduce taxpayer liability for donations to ballot and candidate committees, changing the after-tax cost of civic participation and potentially broadening the small-donor base in Michigan elections. For taxpayers, it introduces a new line item on state returns; for the state treasury, it represents new foregone revenue whose magnitude depends on the credit’s cap and uptake. It also fits within a broader 2026 legislative pattern of reshaping campaign finance by shifting emphasis from entity spending toward individual contributions.