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HB4057 • 2026

Individual income tax: deductions; contributions to a child care savings account; deduct. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4056'25

Individual income tax: deductions; contributions to a child care savings account; deduct. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4056'25

Children Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bill Schuette (District 95), Kathy Schmaltz (District 46), Nancy DeBoer (District 86), Ken Borton (District 105), Brian BeGole (District 71), David Prestin (District 108), Gregory Markkanen (District 110), Karl Bohnak (District 109), Douglas Wozniak (District 59), Mike Hoadley (District 99), Jason Woolford (District 50), Joseph Pavlov (District 64), Tom Kunse (District 100), Gina Johnsen (District 78), Alicia St. Germaine (District 62), Jamie Thompson (District 28), Rylee Linting (District 27), Luke Meerman (District 89), Jimmie Wilson (District 32)
Last action
2025-02-05
Official status
bill electronically reproduced 02/04/2025
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the tie bar or the exact nature of HB 4056, so it was removed from the explanation.

Allowing Deductions for Child Care Savings Account Contributions

This law allows people to deduct contributions they make to a child care savings account from their individual income tax.

What This Bill Does

  • Allows taxpayers to subtract the amount they put into a child care savings account from their taxes.
  • Modifies section 30 of the Personal Income Tax Act, which deals with deductions for individuals.

Who It Names or Affects

  • Taxpayers who contribute to child care savings accounts
  • Individuals filing personal income tax returns

Terms To Know

Child Care Savings Account
A special account where money is saved for the purpose of paying for child care expenses.
Deduction
An amount subtracted from taxable income to lower the total tax owed.

Limits and Unknowns

  • The bill text does not specify how much can be deducted or what qualifies as a child care savings account.
  • It is unclear when this law would take effect, if passed.

Bill History

  1. 2025-02-05 HJ 12 Pg. 95

    bill electronically reproduced 02/04/2025

  2. 2025-02-04 HJ 11 Pg. 90

    introduced by Representative Rep. Bill Schuette

  3. 2025-02-04 HJ 11 Pg. 90

    read a first time

  4. 2025-02-04 HJ 11 Pg. 90

    referred to Committee on Economic Competitiveness

Official Summary Text

Individual income tax: deductions; contributions to a child care savings account; deduct. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4056'25