Bill Text: MI HB6065 | 2025-2026 | 103rd Legislature | Introduced
Bill Title: Individual income tax: credit; make it in Michigan tax credit program; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 279. TIE BAR WITH: HB 6061'26, HB 6062'26, HB 6063'26, HB 6064'26
Sponsorship: Partisan Bill (Democrat 17)
Status: (Introduced) 2026-06-10 - Bill Electronically Reproduced 06/09/2026 [HB6065 Detail]
Download: Michigan-2025-HB6065-Introduced.html
HOUSE BILL NO. 6065
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 279.
the people of the state of michigan enact:
Sec. 279. (1) The department shall establish and administer a make it in Michigan tax credit program to encourage recent college graduates to stay in this state and work or to relocate to this state for work. Each of the tax credits offered under sections 279a, 279b, 679, and 679a may be referred to as the "make it in Michigan tax credit" available under the make it in Michigan tax credit program.
(2) As used in sections 279a, 279b, 679, and 679a:
(a) "Postsecondary educational institution" means a college, university, community college, or junior college that grants bachelor's, master's, or other higher graduate degrees.
(b) "Qualified employee" means an employee who is a resident of this state and who received a bachelor's, master's, or other higher graduate degree from a postsecondary educational institution after the effective date of the amendatory act that added this section.
(c) "Qualified student loan" means any state or federal loans incurred to attend and receive a degree from a postsecondary educational institution, including, but not limited to, state loans authorized under the higher education loan authority act, 1975 PA 222, MCL 390.1151 to 390.1165, and federal loans authorized under the higher education act of 1965, Public Law 89-329, 20 USC 1001 to 1161aa-1.
(d) "Qualified taxpayer" means a taxpayer who is a resident of this state, who is employed by an employer located in this state, and who has received a bachelor's, master's, or other higher graduate degree from a postsecondary educational institution after the effective date of the amendatory act that added this section.
(e) "Resident" means an individual who is domiciled in this state for at least the 365 days immediately preceding the fifteenth day of the fourth month following the close of the tax year for which a credit is being claimed under this section.
Enacting section 1. This amendatory act does not take effect unless all of the following bills of the 103rd Legislature are enacted into law:
(a) Senate Bill No. ____ (request no. S00316'25) or House Bill No. 6061 (request no. H00316'25).
(b) Senate Bill No. ____ (request no. S00317'25) or House Bill No. 6062 (request no. H00317'25).
(c) Senate Bill No. ____ (request no. S01002'25) or House Bill No. 6063 (request no. H01002'25).
(d) Senate Bill No. ____ (request no. S01765'25) or House Bill No. 6064 (request no. H01765'25).
