Individual income tax: credit; credit for cash and food donations to certain nonprofit organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 260 & 679.

HB 4754 creates a tax credit for Michigan taxpayers who donate cash or food to qualifying nonprofits, such as homeless shelters, food banks, or kitchens that primarily serve people with household incomes below 140% of the federal poverty level. Taxpayers can claim a credit equal to the value of their donations, capped at $150 for individuals or $300 for joint filers, or 10% of tax liability (up to $7,500) for estates/trusts. To claim the credit, donors must receive written proof from the nonprofit confirming its eligibility, including compliance with anti-discrimination laws and IRS tax-deductibility rules. The credit applies to tax years beginning January 1, 2026, and excess credits are refundable.