Michigan 2025-2026 Regular Session Status: Introduced 1 R cosponsors

HB 5214 — Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Last action — referred to second reading

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the House. Introduced June 16, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

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

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Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

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 an individual income tax credit for eligible family caregivers.

This legislation introduces a new tax credit for individuals who provide care to family members. It aims to support those who take on the caregiving role financially.

What this means for you
  • Families: This means families with caregivers may benefit from a tax credit, easing some financial strain.

Summary

Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Bill Text

What changed in the latest version

113 added · 112 removed

Plain-language change summary

The recent amendment made to Bill HB 5214 includes the addition of new language clarifying that taxpayers must provide specific documentation to claim a tax credit for caregiving expenses. This includes the requirement to submit details such as the name and Social Security number of the family member receiving care. Additionally, the amendment specifies that any tax credit amount exceeding the taxpayer's liability will not be refunded. These changes aim to make the tax credit process clearer and help ensure that it is used appropriately.

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HOUSE BILL NO.
SUBSTITUTE FOR HOUSE BILL NO.
5214 November 04, 2025, Introduced by Reps.
5214 A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 277.
Schmaltz, Wortz, Roth, Thompson, Alexander, Kunse, Neyer, Kelly, Aragona, Schuette, Pavlov, Miller, Wozniak, BeGole, Prestin, Jenkins-Arno, Frisbie, Wilson, MacDonell, St.
Germaine, Beson, Mentzer and Cavitt and referred to Committee on Insurance.
A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 277.
The taxpayer shall not include any qualified expenses for which the taxpayer was KAS H03516'25_HB5214_INTR_1 nwkari 1 reimbursed or otherwise compensated by insurance or any state or federal assistance program.
The taxpayer shall not include any qualified expenses for which the taxpayer was reimbursed or otherwise compensated by insurance or any state or federal assistance program.
(2) To be eligible for the credit under this section, the taxpayer shall, in the form and manner as prescribed by the department, provide the following information with the annual return filed under this part on which a credit under this section is claimed:
(2) To be eligible for the credit under this section, the KAS H03516'25 (H-1) 4m6kyo 1 taxpayer shall, in the form and manner as prescribed by the department, provide the following information with the annual return filed under this part on which a credit under this section is claimed:
(3) If the amount of the credit allowed by this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability must be refunded.
(3) If the amount of the credit allowed by this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability must not be refunded.
(a) "Activities of daily living" mean ambulating, eating, toileting, bathing, dressing, grooming, personal hygiene, transferring, or continence.
(a) "Activities of daily living" means ambulating, eating, toileting, bathing, dressing, grooming, personal hygiene, transferring, or continence.
(iii) Personally incurred uncompensated qualified expenses directly related to the provision of care for an eligible family KAS H03516'25_HB5214_INTR_1 nwkari 1 member of $2,000.00 or more.
(iii) Personally incurred uncompensated qualified expenses directly related to the provision of care for an eligible family member of $2,000.00 or more.
(iv) Has an adjusted gross income of less than $50,000.00 for a single return or $100,000.00 for a joint return.
(c) "Eligible family member" means a family member of the eligible family caregiver who is not a resident of a nursing home, KAS H03516'25 (H-1) 4m6kyo 1 home for the aged, or any other assisted living facility and meets any of the following requirements in the following circumstances:
(c) "Eligible family member" means a family member of the eligible family caregiver who lives in a private residential home and not in a nursing home, home for the aged, or any other assisted living facility and meets any of the following requirements in the following circumstances:
(e) "Goods, services, and supports" means any of the KAS H03516'25_HB5214_INTR_1 nwkari 1 following:
(e) "Goods, services, and supports" means any of the following:
(iii) Environmental modifications, including home modifications.
(iii) Environmental modifications for the home such as KAS H03516'25 (H-1) 4m6kyo 1 structural and technological changes designed to enhance accessibility, safety, and independence, including portable home modifications.
(iv) Health maintenance tasks such as medication management.
(iv) Health maintenance tasks for preventative medical care and routine physical support, such as medication management, health monitoring tasks, skin care treatments, activities of daily living, and other health-related activities for individuals that help prevent diseases or manage chronic conditions or disabilities.
(g) "Instrumental activities of daily living" include, but are not limited to, meal planning and preparation, managing finances, shopping for food, clothing, and other essential items, performing essential household chores, communicating by phone or other media, and traveling around and participating in the community.
(g) "Instrumental activities of daily living" includes, but is not limited to, meal planning and preparation, managing finances, shopping for food, clothing, and other essential items, performing essential household chores, communicating by phone or other media, and traveling around and participating in the community.
(h) "Qualified expenses" mean expenditures for goods, services, and supports that assist an eligible family member with accomplishing activities of daily living and instrumental activities of daily living and are directly related to assisting the eligible family caregiver in providing care for an eligible family member or are specifically for use by an eligible family member.
(h) "Qualified expenses" means expenditures for goods, services, and supports that assist an eligible family member with accomplishing activities of daily living and instrumental activities of daily living and are directly related to assisting the eligible family caregiver in providing care for an eligible family member or are specifically for use by an eligible family member.
(ii) Expenditures for counseling, support groups, or training KAS H03516'25_HB5214_INTR_1 nwkari 1 relating to caring for an eligible family member.
KAS H03516'25 (H-1) 4m6kyo 1 (ii) Expenditures for counseling, support groups, or training relating to caring for an eligible family member.
Final Page KAS H03516'25_HB5214_INTR_1 nwkari
Final Page KAS H03516'25 (H-1) 4m6kyo
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Action History

  1. referred to second reading

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 146 not signed on

Sponsors (1)

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation health-insurance
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Frequently asked questions

What does HB 5214 do?
Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.
Who sponsors HB 5214?
HB 5214 is sponsored by Kathy Schmaltz (Republican).
What is the current status of HB 5214?
This bill has been introduced in the House. Introduced June 16, 2026. It must pass committee before a floor vote.
Where can I track HB 5214?
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