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HB 6052

Individual income tax: deductions; deduction for compensation paid to election inspectors; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

2025-2026 Regular Session Introduced by Morgan Foreman and 5 co-sponsors

Imposes a new 100% deduction in Michigan’s income tax for compensation paid to election inspectors during an election period, beginning in 2026.

bill electronically reproduced 06/04/2026
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WeVote Research Nonpartisan
Bill Summary · HB 6052

Overview

  • Bill: HB 6052 (Michigan, 2025-2026)
  • Purpose: Amend Section 30 of the Michigan Income Tax Act (1967 PA 281) to add a new deduction for compensation paid to election inspectors during an election period.
  • Status: Introduced and referred to the Committee on Election Integrity (as of the latest action). Primary sponsor: Rep. Matt Koleszar; co-sponsors listed.

Main purpose and intent

  • The bill establishes a new tax deduction for the 100% of compensation paid by the state or a political subdivision to individuals serving as election inspectors during an election period. The deduction is taken into account in the calculation of taxable income.

Key provisions and changes

  • New deduction (proposed in subsection (h)(ii)):
    • For tax years beginning on and after January 1, 2026, a taxpayer may deduct 100% of compensation paid by the state or a political subdivision to an individual in the exercise of duties as an election inspector.
    • Definitions:
    • Election inspector: A person who assists with conducting elections in compliance with Michigan election law, excluding election challengers, election observers, and full-time county/city/township clerk office employees.
    • Election period: The period of a state, local, or federal election, including primary and general elections, plus the early voting period and any required trainings/meetings around those elections.
    • Election inspectors are distinct from election challengers and observers; they are counted as inspectors for this deduction.
  • Timing:
    • The deduction begins with tax years that begin on or after January 1, 2026.
  • Other provisions (Section 30) retained/affected:
    • The bill maintains the extensive framework of Section 30, including numerous prior deductions, exemptions, and adjustments (retirement benefits, education savings accounts, ABLE accounts, first-time homebuyer accounts, senior citizen/elderly provisions, charitable contributions, and more). The new election inspector deduction sits alongside many other line-item adjustments but is a new, separate deduction specifically for compensation paid to election inspectors.
  • Interaction with other deductions and exemptions:
    • For taxpayers with complex retirement/retirement-related deductions, the bill preserves existing rules (e.g., limits on certain retirement benefits deductions, senior citizen deductions, and other credits). The new election inspector deduction is an addition and has its own timing, not a rollout of any existing deduction amounts.
  • No changes to eligibility for other deductions are stated; the bill adds a targeted deduction rather than modifying existing ones beyond incorporation into the overall Section 30 framework.

Who would be affected

  • Taxpayers who are:
    • Michigan residents who receive compensation as election inspectors during an election period.
    • The deduction is claimed on the taxpayer’s state income tax return to the extent the compensation was included in gross income (i.e., the deduction applies to compensation included in adjusted gross income, per the standard Section 30 mechanics).
  • Employers/state or political subdivisions that compensate election inspectors may indirectly influence the amount deductible by employees, since the deduction is based on compensation paid to those inspectors.

Procedural and timeline aspects

  • Effective date:
    • The deduction is available for tax years beginning on or after January 1, 2026.
  • Legislative process:
    • Introduced June 4, 2026, with a first reading and referral to the Committee on Election Integrity. Likely subsequent committee hearings, potential amendments, and floor votes would follow per Michigan legislative procedures.
  • Administration:
    • As with other Section 30 deductions, the Michigan Department of Treasury would administer the deduction, determine eligibility, and incorporate it into annual income tax computations, subject to applicable limitations and interactions with other provisions in Section 30.

Practical considerations

  • Scope: The deduction is 100% of compensation paid to election inspectors during an election period, which may amount to a nontrivial deduction for individuals who serve as inspectors.
  • Policy implications: The provision appears to incentivize service as election inspectors by reducing individual tax liability, potentially affecting recruitment and retention of election staff.
  • Interaction with nonresident rules: The provision aligns with the existing framework that deductions apply to the portion of income from Michigan sources; nonresident computations would follow standard proration rules.

If you’d like, I can provide a side-by-side comparison with existing deductions in Section 30 to highlight how this new provision integrates with current tax benefits.

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

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