February 13, 2019, Introduced by Reps. Lasinski, Anthony, Shannon, Love, Hood, Clemente, Pagan, Cynthia Johnson, Gay-Dagnogo, Kennedy, Hope, Pohutsky and Ellison and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 675.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 675. (1) For tax years that begin after December 31,
2018, a taxpayer may claim a credit against the tax imposed by this
part equal to 50% of the taxpayer's expenses paid in the tax year
to provide a child care center for the taxpayer's employees at the
site where those employees are employed minus all payments to the
taxpayer for child care services from a parent of the children
being cared for or from any other source.
(2) The expenses that may be used to calculate the credit
under this section include, but are not limited to, all of the
(a) Compensation paid to child care providers.
(b) Purchase of supplies, equipment, food, or other similar
items used exclusively to support the provision of child care
(c) Costs of construction, maintenance, or repair to the child
care center in which the child care services are provided.
(3) If the credit allowed under this section for the tax year
and any unused carryforward of the credit allowed under this
section exceed the tax liability of the taxpayer for the tax year,
the excess shall not be refunded, but may be carried forward as an
offset to the tax liability in subsequent tax years for 10 tax
years or until the excess credit is used up, whichever occurs
(4) As used in this section, "child care center" means a child
care center licensed under 1973 PA 116, MCL 722.111 to 722.128.