Individual income tax: credit; credit for certain employers that provide positional asphyxiation training; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714.
Key claim: Certain Michigan employers that provide positional asphyxiation training would get a new individual income tax credit.
Abstract
(HB6254 · 103rd Legislature) Individual income tax: credit; credit for certain employers that provide positional asphyxiation training; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. Sponsor: Rep. Joseph Pavlov ® In committee: H Economic Competitiveness Latest action (2026-08-27): Bill Electronically Reproduced 08/26/2026
Why this matters
This proposal would carve a narrow new employer income-tax credit into Michigan’s Income Tax Act tied to a single workplace safety training topic — positional asphyxiation — signaling a use of tax expenditures to steer specific employer training practices. If enacted, employers who provide the training would reduce their individual income tax liability, though the credit’s size, eligibility, and fiscal cost would depend on the bill text and remain to be seen while it sits in committee.