HB 4387 — Individual income tax: credit; credit for qualified expenditures attributable to supplies, repairs, and restoration after a declared state of emergency. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
Last action — referred to second reading
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1Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill has been introduced in the House. Introduced May 13, 2025. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
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Prognosis
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Summary
Individual income tax: credit; credit for qualified expenditures attributable to supplies, repairs, and restoration after a declared state of emergency. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
Bill Text
What changed in the latest version
48 added · 44 removedPlain-language change summary
The revised version of Bill HB 4387 specifies that to qualify for a tax credit, taxpayers must provide reasonable proof of their expenses related to severe winter weather, including their federal employer identification number, address in the affected area, and a description of how they were impacted. This change clarifies the documentation required to substantiate claims for the credit. Additionally, the term "ice storm" was modified to "ice accumulation," which may help to better define the conditions qualifying taxpayers for the credit. These adjustments are important as they ensure that only valid claims are approved and help streamline the process for those affected by severe weather events.
SUBSTITUTE FOR HOUSE BILL NO.
4387 AprilA 24,bill 2025,to Introducedamend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by Reps.adding section 282.
Roth, Borton, St.
Germaine, Kelly, BeGole, Johnsen, Cavitt, Kunse, Breen, Steckloff, Liberati and VanderWall and referred to Committee on Finance.
A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 282.
(1) For the 2025 tax year only, a qualified taxpayer may claim a credit against the tax imposed under this part in an amount equal to all qualified expenses incurred during the tax year to clean up, repair, restore, or rebuild the qualified taxpayer's home, property, or business located within the emergency area of KAS H02852'25_HB4387_INTR_1 a1q2vp 1 the qualified declaration, or $5,000.00, whichever is less.
ToA betaxpayer eligibleshall fornot theclaim a credit underfor thisany section,expenses thethat qualifiedwere taxpayerreimbursed into a form as prescribed by the departmenttaxpayer shallor providepaid reasonablefor proofon inbehalf support of qualifiedthe expensestaxpayer forfrom whichany asource. credit is claimed under this section.
To be eligible for the credit under this section, JHM H02852'25 (H-1) yxc5oh 1 the qualified taxpayer in a form as prescribed by the department shall provide reasonable proof in support of qualified expenses for which a credit is claimed under this section.
(b) The taxpayer's address within the emergency area affected by the severe winter weather and ice accumulation.storm.
(c) A description of how the taxpayer was affected by the severe winter weather and ice accumulation.storm.
(b) "Qualified expenses" means those expenses directly attributable to the widespread power outages, impassable roads, KAS H02852'25_HB4387_INTR_1 a1q2vp 1 loss of telephone and cellular services, and damages to homes, property, and businesses as a result of the severe winter weather JHM H02852'25 (H-1) yxc5oh 1 and ice storm for which a qualified declaration was declared.
Qualified expenses do not include any expenses that were paid for on behalf of the taxpayer from any source other than the taxpayer or that were otherwise reimbursed to the taxpayer from any source.
Final Page KASJHM H02852'25_HB4387_INTR_1H02852'25 a1q2vp(H-1) yxc5oh
View plain text versions (2)
- Substitute Substitute (H-1) Current pdf
- Introduced House Introduced Bill pdf
Action History
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referred to second reading
Sponsors
- John R. Roth · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 146 not signed on
Sponsors (1)
- John R. Roth Republican
Co-sponsors (0)
None.
Not signed on (146)
146 members have not signed on to this bill.
Show all 146 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does HB 4387 do?
- Individual income tax: credit; credit for qualified expenditures attributable to supplies, repairs, and restoration after a declared state of emergency. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
- Who sponsors HB 4387?
- HB 4387 is sponsored by John R. Roth (Republican).
- What is the current status of HB 4387?
- This bill has been introduced in the House. Introduced May 13, 2025. It must pass committee before a floor vote.
- Where can I track HB 4387?
- Track HB 4387 free on One Click Politics — get push/email alerts when it moves.
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