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KAS H00316'25_HB6061_INTR_1 mvh89k
HOUSE BILL NO. 6061
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 279a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 279a. (1) For tax years beginning on and after the 1
effective date of the amendatory act that added this section and 2
subject to the limitations under this section, a qualified taxpayer 3
who either graduated from a high school located in this state or 4
received a bachelor's, master's, or other higher graduate degree 5
June 09, 2026, Introduced by Reps. Skaggs, Wooden, Snyder, MacDonell, Martus, Myers-Phillips,
Morgan, McFall, Pohutsky, Price, Longjohn, Glanville, Foreman, Rheingans, Andrews and
Breen and referred to Committee on Economic Competitiveness.
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KAS H00316'25_HB6061_INTR_1 mvh89k
from a postsecondary educational institution located in this state 1
and remained in, or relocated back to, this state for employment 2
with an employer located in this state after obtaining a 3
bachelor's, master's, or other higher graduate degree from a 4
postsecondary educational institution may claim a credit against 5
the tax imposed by this part equal to 50% of the amount paid on a 6
qualified student loan by the qualified taxpayer during the tax 7
year. 8
(2) A qualified taxpayer shall not claim a credit under this 9
section for any single tax year that is equal to more than 20% of 10
the average yearly tuition to attend a public university located in 11
this state. A qualified taxpayer is eligible to claim the credit 12
allowed under this section only within the 10 tax years immediately 13
following the qualified taxpayer's graduation from the 14
postsecondary educational institution. 15
(3) To be eligible for the credit under this section, the 16
qualified taxpayer shall provide the department with proof of the 17
applicable degree and proof of employment in this state. The 18
department may also require reasonable proof from the qualified 19
taxpayer in support of payments claimed to be paid for a qualified 20
student loan under this section. 21
(4) If the credit allowed under this section exceeds the 22
qualified taxpayer's tax liability for the tax year, that portion 23
that exceeds the tax liability for the tax year must be refunded. 24
Enacting section 1. This amendatory act does not take effect 25
unless all of the following bills of the 103rd Legislature are 26
enacted into law: 27
(a) Senate Bill No. ____ (request no. S00317'25) or House Bill 28
No. 6062 (request no. H00317'25). 29
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(b) Senate Bill No. ____ (request no. S01002'25) or House Bill 1
No. 6063 (request no. H01002'25). 2
(c) Senate Bill No. ____ (request no. S01765'25) or House Bill 3
No. 6064 (request no. H01765'25). 4
(d) Senate Bill No. ____ (request no. S04326'25) or House Bill 5
No. 6065 (request no. H04326'25). 6