SB 967 is sponsored by Jeff Irwin (Democrat).

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Michigan 2025-2026 Regular Session Status: Passed Senate 1 D cosponsors

SB 967 — Individual income tax: credit; state low-income housing tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279, 679 & 821. TIE BAR WITH: SB 0966'26, SB 0968'26

Last action June 18, 2026 — referred to Committee on Regulatory Reform

✓
Introduced
✓
In Committee
3
Passed Senate
4
Passed House
5
To Executive
6
Enacted

This bill has passed the Senate. Introduced June 18, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 48% · moderate confidence

Passed Senate

Current position in the legislative process.
1 sponsor

1 primary, 0 co-sponsors signed on.
Single-party support

Sponsorship is currently within one party (1 D).
Cleared a recorded vote

Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill creates a new state low-income housing tax credit.

This legislation introduces a state low-income housing tax credit to support affordable housing efforts. It amends existing tax laws to include new sections focused on housing assistance.

What this means for you

Families: This means families may have better access to affordable housing options.
Small Business: This could provide small businesses involved in housing development with new financial incentives.

Summary

Individual income tax: credit; state low-income housing tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279, 679 & 821. TIE BAR WITH: SB 0966'26, SB 0968'26

Bill Text

What changed in the latest version

9 added · 8 removed

Plain-language change summary

The recent amendments to Bill SB 967 include the addition of nine lines, while eight lines from the previous version have been removed. This change signifies a revision in the bill's details, likely clarifying or updating specific provisions. Understanding these modifications is crucial as they reflect the latest priorities or concerns addressed by lawmakers, potentially impacting how the bill will function in practice.

SB-967, As Passed Senate, June 18, 2026 SENATE BILL NO.

(1) Subject to subsection (2), for tax years that begin on and after January 1, 2027, a qualified taxpayer may claim a state low-income housing tax credit against the tax imposed under this part in an amount equal to the amount allocated to the taxpayer for the tax year as provided on the eligibility KAS S06323'26 ~~a_SB0967_INTR_1~~a_SB967_APS_1 ~~pvjog3~~tird8k 1 certificate and reported on the allocation form.

If the credit allowed under this section for the tax year and any unused carryforward of the credit allowed by this section exceed the qualified taxpayer's tax liability for the tax year, that portion that exceeds the tax liability for the tax year must not be KAS S06323'26 ~~a_SB0967_INTR_1~~a_SB967_APS_1 ~~pvjog3~~tird8k 1 refunded but may be carried forward to offset tax liability in subsequent tax years for 10 years or until used up, whichever occurs first.

KAS S06323'26 ~~a_SB0967_INTR_1~~a_SB967_APS_1 ~~pvjog3~~tird8k (b) Senate Bill No.

Final Page KAS S06323'26 ~~a_SB0967_INTR_1~~a_SB967_APS_1 ~~pvjog3~~tird8k

Latest

SENATE BILL NO.

SB-967, As Passed Senate, June 18, 2026 SENATE BILL NO.

(1) Subject to subsection (2), for tax years that begin on and after January 1, 2027, a qualified taxpayer may claim a state low-income housing tax credit against the tax imposed under this part in an amount equal to the amount allocated to the taxpayer for the tax year as provided on the eligibility KAS S06323'26 ~~a_SB0967_INTR_1~~ ~~pvjog3~~ 1 certificate and reported on the allocation form.

(1) Subject to subsection (2), for tax years that begin on and after January 1, 2027, a qualified taxpayer may claim a state low-income housing tax credit against the tax imposed under this part in an amount equal to the amount allocated to the taxpayer for the tax year as provided on the eligibility KAS S06323'26 a_SB967_APS_1 tird8k 1 certificate and reported on the allocation form.

If the credit allowed under this section for the tax year and any unused carryforward of the credit allowed by this section exceed the qualified taxpayer's tax liability for the tax year, that portion that exceeds the tax liability for the tax year must not be KAS S06323'26 ~~a_SB0967_INTR_1~~ ~~pvjog3~~ 1 refunded but may be carried forward to offset tax liability in subsequent tax years for 10 years or until used up, whichever occurs first.

If the credit allowed under this section for the tax year and any unused carryforward of the credit allowed by this section exceed the qualified taxpayer's tax liability for the tax year, that portion that exceeds the tax liability for the tax year must not be KAS S06323'26 a_SB967_APS_1 tird8k 1 refunded but may be carried forward to offset tax liability in subsequent tax years for 10 years or until used up, whichever occurs first.