All Roll Calls
Yes: 207 • No: 40
MichiganHB 58062025-2026 Regular SessionHouseWALLET
Individual income tax: credit; housing opportunity tax credits; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: HB 5805'26, HB 5807'26Last Action: assigned PA 30'26 with immediate effect
Sponsored By: Kristian Grant (Democratic)
Signed by Governor
Individual income tax: creditCorporate income tax: creditsHousing: housing development authorityHousing: other
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Housing investor tax credits with clawbacks
For tax years beginning on or after January 1, 2027, Michigan provides a credit for qualified low-income housing projects. Eligible project owners and investors with direct or indirect ownership interests can claim their amounts listed on allocation reports. Claims require a Michigan State Housing Development Authority eligibility statement attached to the tax return. While that statement is pending, owners who submitted final cost certification and requested the statement have a choice. They can claim using the authority’s approval notice or wait until the statement is issued. The credit applies after other nonrefundable credits, provides no refund, and unused amounts carry forward for up to 10 years. Federal housing credit recapture or disallowance triggers the same percentage clawback of the state credit. Recaptured amounts increase Michigan taxable income in the year the event is identified on the federal return. Parallel business-tax rules also link clawbacks to Michigan insurance-tax housing credits, with separate treatment for Chapter 12 taxpayers. Changed allocation reports require amended returns when they change credits already claimed.
Sponsors & Cosponsors
Sponsor
Kristian Grant
Democratic • House
Cosponsors
Joseph Aragona
Republican • House
Stephen Wooden
Democratic • House
Roll Call Votes
House vote • 7/3/2026
roll call
Yes: 94 • No: 12 • Other: 4
Senate vote • 7/3/2026
PASSED
Yes: 21 • No: 15 • Other: 2
House vote • 6/25/2026
passed; given immediate effect
Yes: 92 • No: 13 • Other: 5
Actions Timeline
assigned PA 30'26 with immediate effect
7/29/2026Housefiled with Secretary of State 07/21/2026 02:38 PM
7/29/2026Houseapproved by the Governor 07/21/2026 01:58 PM
7/29/2026Housepresented to the Governor 07/14/2026 11:38 AM
7/14/2026Housetitle amendment agreed to
7/3/2026Housebill ordered enrolled
7/3/2026Houseroll call Roll Call #335 Yeas 94 Nays 12 Excused 0 Not Voting 4
7/3/2026HouseSenate substitute (S-1) concurred in
7/3/2026Houserule suspended
7/3/2026Houselaid over one day under the rules
7/3/2026Housereturned from Senate with substitute (S-1) with immediate effect and title amendment
7/3/2026Houseretransmitted
7/3/2026Houserequest granted
7/3/2026HouseSenate requests return
7/3/2026Houselaid over one day under the rules
7/3/2026Housereturned from Senate with substitute (S-1) with full title
7/3/2026HouseRETURNED TO HOUSE
7/3/2026SenateGIVEN IMMEDIATE EFFECT
7/3/2026SenatePLACED ON ORDER OF THIRD READING
7/3/2026SenateRETURNED AS REQUESTED
7/3/2026SenateSENATE REQUESTS RETURN
7/3/2026SenateINSERTED FULL TITLE
7/3/2026SenatePASSED ROLL CALL # 181 YEAS 21 NAYS 15 EXCUSED 2 NOT VOTING 0
7/3/2026SenatePLACED ON IMMEDIATE PASSAGE
7/2/2026SenateRULES SUSPENDED
7/2/2026Senate
Bill Text
Public Act
7/21/2026
As Passed by the House
7/3/2026
As Passed by the Senate
7/3/2026
House Concurred
7/3/2026
Introduced
4/16/2026
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