Bill Text: MI HB6254 | 2025-2026 | 103rd Legislature | Introduced
Bill Title: Individual income tax: credit; credit for certain employers that provide positional asphyxiation training; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced) 2026-08-27 - Bill Electronically Reproduced 08/26/2026 [HB6254 Detail]
Download: Michigan-2025-HB6254-Introduced.html
HOUSE BILL NO. 6254
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding section 714.
the people of the state of michigan enact:
Sec. 714. (1) For tax years beginning on and after January 1, 2027, a qualified employer that covers the costs for positional asphyxiation training on behalf of a qualified employee may claim a credit against the taxes required to be withheld and remitted to this state under this chapter in an amount equal to $250.00 for each qualified employee that completes the positional asphyxiation training required by the employer during the tax year.
(2) A qualified employer claiming a credit under this section against the withholdings tax payments made under this chapter shall, in form and content as prescribed by the department, claim the credit allowed under this section on the annual return required under section 711 for that same calendar year.
(3) As used in this section:
(a) "Bouncer" means that term as defined under section 2 of the Joshua Conant act.
(b) "Positional asphyxiation training" means a class or course on the form of mechanical asphyxia that occurs when an individual is immobilized in a position that impairs adequate pulmonary ventilation and results in a respiratory failure that satisfies the rules prescribed by the Michigan commission on law enforcement standards under section 5 of the Joshua Conant act.
(c) "Qualified employee" means an individual who is employed by a qualified employer as a bouncer or in any other position whose job description includes the possible restraint of another individual.
(d) "Qualified employer" means an employer that is licensed to sell alcohol in this state including, but not limited to, a nightclub, bar, or restaurant.
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) House Bill No. 5060.
(b) House Bill No. 5061.
