2023 House Bill 4235

Individual income tax: credit; credit for the payment of qualified union dues paid to a labor organization; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 277.

AI Analysis – Experimental

Allows taxpayers to claim a credit for qualified union dues paid to a labor organization during the tax year. This credit can be claimed with proper verification and if it exceeds the taxpayer's liability, the excess will be refunded.