House Bill 5031, a bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.713) by adding section 281, was introduced for the first time on June 16, 2021, and referred to the House Committee on Tax Policy.
Sec. 281. (1) For the 2021 tax year only and subject to the limitations under this section, a qualified taxpayer may claim a credit against the tax imposed by this part in an amount equal to the sum of $100.00 for each taxpayer and each dependent of the taxpayer who is 18 years of age or older and who was fully vaccinated for COVID-19 during the tax year.
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