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KAS H00317'25_HB6062_INTR_1 4r2wf3
HOUSE BILL NO. 6062
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 279b.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 279b. (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 did not graduate from a high school located in this state or 4
receive a bachelor's, master's, or other higher graduate degree 5
June 09, 2026, Introduced by Reps. Martus, Skaggs, Myers -Phillips, Morgan, Snyder, McFall,
Pohutsky, Price, Longjohn, Glanville, Foreman, Rheingans, Andrews, Wooden, Hoskins and
Breen and referred to Committee on Economic Competitiveness.
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KAS H00317'25_HB6062_INTR_1 4r2wf3
from a postsecondary educational institution located in this state, 1
but who relocated to this state for employment with an employer 2
located in this state after obtaining a bachelor's, master's, or 3
other higher graduate degree from a postsecondary educational 4
institution, may claim a credit against the tax imposed by this 5
part equal to 25% of the amount paid on a qualified student loan by 6
the qualified taxpayer during the tax year. 7
(2) A qualified taxpayer shall not claim a credit under this 8
section for any single tax year that is equal to more than 20% of 9
the average yearly tuition to attend a public university located in 10
this state. A qualified taxpayer is eligible to claim the credit 11
allowed under this section only within the 10 tax years immediately 12
following the qualified taxpayer's graduation from the 13
postsecondary educational institution. 14
(3) To be eligible for the credit under this section, the 15
qualified taxpayer shall provide the department with proof of the 16
applicable degree and proof of employment in this state. The 17
department may also require reasonable proof from the qualified 18
taxpayer in support of payments claimed to be paid for a qualified 19
student loan under this section. 20
(4) If the credit allowed under this section exceeds the 21
qualified taxpayer's tax liability for the tax year, that portion 22
that exceeds the tax liability for the tax year shall be refunded. 23
Enacting section 1. This amendatory act does not take effect 24
unless all of the following bills of the 103rd Legislature are 25
enacted into law: 26
(a) Senate Bill No. ____ (request no. S00316'25) or House Bill 27
No. 6061 (request no. H00316'25). 28
(b) Senate Bill No. ____ (request no. S01002'25) or House Bill 29
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No. 6063 (request no. H01002'25). 1
(c) Senate Bill No. ____ (request no. S01765'25) or House Bill 2
No. 6064 (request no. H01765'25). 3
(d) Senate Bill No. ____ (request no. S04326'25) or House Bill 4
No. 6065 (request no. H04326'25). 5