Individual income tax: credit; credit for certain employers that provide positional asphyxiation training; provide for.

Michigan employers licensed to sell alcohol, such as bars and restaurants, can claim a $250 tax credit for each employee who completes required training on preventing positional asphyxiation. This training is specifically designed for staff members, including bouncers, whose job duties involve the potential restraint of other individuals. The bill mandates that employers cover the costs of this instruction to qualify for the credit against their state income tax withholdings. These provisions are set to take effect for tax years beginning on or after January 1, 2027, provided two related bills from the current legislative session are also enacted into law.