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HOUSE BILL NO. 6084
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 282.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 282. (1) For tax years beginning on and after January 1, 1
2026, a taxpayer who constructs, or contracts to have a person 2
construct, an accessory dwelling unit on the same property as the 3
taxpayer's principal residence may claim a credit against the tax 4
imposed under this part in an amount equal to 20% of the costs to 5
construct that accessory dwelling unit. 6
June 16, 2026, Introduced by Reps. Johnsen, Meerman and MacDonell and referred to Committee
on Government Operations.
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(2) The department may require reasonable proof from the 1
taxpayer related to the costs for which a credit is claimed under 2
this section. 3
(3) If the amount of the credit allowed under this section for 4
the tax year and any unused carryforward of the credit allowed by 5
this section exceed the tax liability of the taxpayer for the tax 6
year, that portion that exceeds the tax liability for the tax year 7
must not be refunded but may be carried forward to offset tax 8
liability in subsequent tax years until used up. 9
(4) As used in this section: 10
(a) "Accessory dwelling unit" means a secondary, smaller 11
dwelling unit on the same property as a principal residence, such 12
as a detached structure, addition, or converted space like a 13
basement or garage. 14
(b) "Principal residence" means that term as defined in 15
section 7dd of the general property tax act, 1893 PA 206, MCL 16
211.7dd. 17