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
Key claim: Senate Bill 0995 would amend the Michigan Income Tax Act to add a work opportunity tax credit for qualified employees (sections 279 and 679), tie-barred with SB 0994.
Abstract
(SB0995 · 103rd Legislature) 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 Sponsor: Sen. Sue Shink (D) + 2 co-sponsors In committee: S Economic And Community Development Latest action (2026-05-20): Referred To Committee On Economic And Community Development
Why this matters
A state-level work opportunity tax credit would layer onto the federal WOTC program to give Michigan employers an additional income-tax incentive for hiring workers from targeted groups (e.g., veterans, long-term unemployed, public-assistance recipients). For workers in those groups, it could expand hiring demand; for taxpayers, it represents new foregone revenue whose scale depends on the credit’s yet-to-be-specified rate and eligibility rules in the companion SB 0994.