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HB 6065

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

2025-2026 Regular Session Introduced by Joey Andrews and 16 co-sponsors

Michigan would create and administer the Make It in Michigan tax credit program to encourage graduates to stay or relocate for work.

bill electronically reproduced 06/09/2026
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Bill Summary · HB 6065

Summary of HB 6065 (Michigan, 2025-2026)

Purpose and intent

  • Establishes and administers a new “Make It in Michigan” tax credit program within the Michigan Income Tax Act of 1967 (PA 281).
  • Aims to encourage recent college graduates to remain in Michigan for work or relocate to Michigan for employment.

Key provisions and changes

  • Creation of a Michigan tax credit program available under four credits referenced as:
    • 279a
    • 279b
    • 679
    • 679a
  • Definitions applicable to the program:
    • Postsecondary educational institution: any college, university, community college, or junior college awarding bachelor’s, master’s, or higher degrees.
    • Qualified employee: a Michigan resident who earned a bachelor’s, master’s, or higher degree from a postsecondary institution after the effective date of the act adding section 279.
    • Qualified student loan: loans (state or federal) used to attend and obtain a degree from a postsecondary institution, including loans under the Higher Education Loan Authority Act (1975 PA 222) and federal loans under the Higher Education Act of 1965.
    • Qualified taxpayer: a Michigan resident who is employed in-state and who earned a bachelor’s, master’s, or higher degree from a postsecondary institution after the act’s effective date.
    • Resident: an individual domiciled in Michigan for at least 365 days preceding the 15th day of the fourth month following the close of the tax year for which the credit is claimed.
  • Legislative trigger / enacting condition:
    • The new section (279) and its related credits (279a, 279b, 679, 679a) take effect only if a package of related bills from the same legislative session is enacted. The bill explicitly ties its effective date to the passage of four other bills (HBs 6061, 6062, 6063, 6064) from the 103rd Legislature.
  • Administration:
    • The Michigan Department of Treasury (the department) would establish and administer the Make It in Michigan tax credit program.
  • Procedural notes:
    • The bill is introduced in the House and referred to the Committee on Economic Competitiveness.
    • The act specifies that credits are collectively referred to as the “Make It in Michigan tax credit,” with individual credits named as 279a, 279b, 679, and 679a.

Who is affected

  • Residents of Michigan who are graduates (bachelor’s or higher) from a postsecondary institution.
  • Employers in Michigan who employ such qualified graduates.
  • Individuals with qualifying student loans (state or federal) used to obtain their degree.
  • The Michigan Department of Treasury would oversee the program, including eligibility determination, application, and administration of credits.

Potential impact and considerations

  • Economic development: Designed to retain talent and attract graduates to Michigan by providing tax incentives for those who stay or relocate for work.
  • Alignment with higher education policy: Ties tax relief to educational attainment and professional employment within the state.
  • Phase-in and risk considerations: As a multi-bill-enactment package, the program’s effectiveness and implementation would depend on the timely passage of the companion bills (HBs 6061–6064) and associated measures.
  • Administrative complexity: Requires clear rules on credit amounts, credit carryovers (if any), interaction with other credits, and eligibility verification processes administered by the Treasury.

Timeline and status (as of the bill text)

  • Introduced: June 9, 2026.
  • Referred to: Committee on Economic Competitiveness.
  • Action history indicates an electronic reproduction on June 10, 2026, with first reading and referral on June 9, 2026.

If you’d like, I can add a side-by-side comparison with the companion bills (HB 6061–6064) once their texts are available, or draft a one-page quick-impact memo for policymakers.

Compiled from official sources — confirm details with the bill’s official record.

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