Individual income tax: rate; rollback of rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

HB 5519 lowers Michigan's individual income tax rate to 3.9% for tax years beginning January 1, 2026, replacing the current 4.25% rate. This change applies to all Michigan residents who pay state income tax on their earnings. The bill amends Section 51 of the Income Tax Act to implement this rate reduction, which follows a temporary 4.25% rate period through 2025. This policy directly reduces the tax burden for individual taxpayers starting in 2026.