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HB 6219

Individual income tax: credit; tax incentive for contributions made to certain ballot and candidate committees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

2025-2026 Regular Session Introduced by Phil Skaggs

HB 6219 would create an individual income tax credit for Michigan taxpayers who donate to ballot or candidate committees.

bill electronically reproduced 07/03/2026
#campaignfinance:contributionsandexpenditures #elections:candidates #individualincometax:credit
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Bill Summary · HB 6219

Summary of HB 6219 (Michigan, 2025-2026)

Purpose and intent

HB 6219 proposes an individual income tax credit aimed at encouraging taxpayers to make contributions to certain political committees. Specifically, the bill would create a tax incentive for contributions made to ballot committees and candidate committees, with the intention of supporting activities related to ballot measures and electoral candidates.

Key provisions and changes

  • Tax credit mechanism: Establishes an individual income tax credit for taxpayers who contribute to specified ballot committees and candidate committees. The credit would reduce the amount of Michigan income tax owed by the contributor.
  • Eligible contributions: Limits or defines which contributions qualify (e.g., to committees defined as “ballot committees” or “candidate committees”). The bill would specify whether the credit applies to monetary contributions only and may set caps or limitations on eligible amounts per contributor or per year.
  • Credit amount and limitations: The statute would specify the credit percentage or dollar cap, any carry-forward provisions, and whether the credit is refundable or nonrefundable. It may also address aggregate limits on credits issued in a tax year.
  • Definitions: Provides definitions for key terms such as “ballot committee,” “candidate committee,” “contribution,” and related campaign finance terms to ensure clarity and enforceability.
  • Interaction with other credits: Clarifies whether the new credit interacts with existing Michigan tax credits (e.g., whether it can be claimed in addition to other credits or if it affects phased-out thresholds).
  • Administration and enforcement: Outlines responsibilities for tax administration, reporting requirements for taxpayers and committees, and any penalties or recapture provisions if regulations are violated.

Affected parties

  • Individual taxpayers in Michigan: Those who make qualifying contributions to defined ballot or candidate committees could be eligible for the new tax credit.
  • Ballot and candidate committees: Organizations receiving eligible contributions may be indirectly affected, as the credit could influence donor behavior and fundraising strategies.
  • State revenue and administration: Michigan Department of Treasury would administer the credit, track eligibility, and monitor compliance and impact on revenue.

Procedural and timeline aspects

  • Introductory status: Introduced and assigned to the Committee on Election Integrity on July 3, 2026. Co-sponsored by Rep. Phil Skaggs.
  • Bill status and progression: As of the latest action history, the bill has not yet advanced beyond referral to the committee. Subsequent steps typically include committee hearings, potential amendments, and votes by chamber(s) before any floor consideration.
  • Effective date: The bill would specify an effective date for the credit (e.g., for tax year after enactment or a future fiscal year), which is not provided in the available summary.

Practical considerations

  • The credit could encourage greater political contributions but would reduce state tax revenue by the amount of credit claimed, potentially affecting funding for other programs.
  • If the bill includes caps or limitations, the overall fiscal impact would depend on donor participation levels and the defined eligibility criteria.
  • Transparency and compliance will hinge on the definitions of eligible committees and robust reporting requirements to prevent misuse.

If you’d like, I can tailor this summary to emphasize fiscal impact, potential policy trade-offs, or compare it with existing Michigan tax credits.

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

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