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Read. Follow. Verify.Michigan creates a work opportunity tax credit for employers hiring certified state residents
Last action · May 20, 2026: REFERRED TO COMMITTEE ON ECONOMIC AND COMMUNITY DEVELOPMENTSponsors: Sue Shink and 2 others
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What This Bill Would Do
Michigan Senate Bill 995 allows eligible employers to claim a state tax credit equal to 50% of their federal work opportunity tax credit for wages paid to qualified resident employees, starting January 1, 2026. Non-exempt employers subject to individual or corporate income taxes may apply the credit against their tax liability, though any excess credit cannot be refunded. The enactment of this measure is contingent on the passage of Senate Bill No. 994.
Employers hiring certified workers from targeted groups can reduce their state income tax liabilities, while excess credits expire without issuing refunds.
- The Work Opportunity Tax Credit is a federal tax credit available to employers who hire individuals from certain targeted groups who have historically faced significant employment barriers. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Employers
Eligible employers may claim a tax credit against individual or corporate income taxes for qualified wages paid to certified resident employees.
Qualified employees
Michigan residents certified as members of a targeted group serve as the qualifying basis for the employer tax credit.
Michigan unemployment insurance agency
The agency is responsible for certifying employees as members of a targeted group.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who is eligible to claim the work opportunity tax credit under this bill?
What is the maximum amount of the tax credit an employer can claim?
Can unused tax credits be carried over or refunded if they exceed tax liability?
What conditions must a worker meet to be considered a qualified employee?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- May 20, 2026SenateCommitteeREFERRED TO COMMITTEE ON ECONOMIC AND COMMUNITY DEVELOPMENT
- May 20, 2026SenateIntroducedINTRODUCED BY SENATOR SUE SHINK
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Legislative Dependency
The bill explicitly conditions its enactment on the passage of Senate Bill No. 994.
Connected Entities
Sources
legislature.mi.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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