Michigan · 2025-2026

SB 321

Individual income tax: credit; credit for contributions to scholarship-granting organizations and deduction of funds distributed to student opportunity scholarship accounts; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30) & adds secs. 279 & 679. TIE BAR WITH: SB 320'25

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Michigan SB 321 proposes amending the 1967 PA 281 to establish an individual income tax credit for contributions to scholarship-granting organizations and a deduction for funds distributed to student opportunity scholarship accounts. The bill adds sections 279 and 679 to the existing statute and is tied to SB 320 of 2025.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors + 11 cosponsors