Individual income tax: credit; credit for certain user fees incurred to operate a vehicle on a public service facility; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

SB 459 creates a tax credit for Michigan residents who pay user fees to operate vehicles on public service facilities (like toll roads or bridges) when those facilities are the only transportation option to or from specific townships. It applies to taxpayers living in or working in townships with populations of 10,000-15,000 located in counties with over 1.5 million people, starting tax years beginning January 1, 2026. The credit covers all qualifying user fees paid during the tax year, with refunds issued if the credit exceeds the taxpayer’s total tax liability. This bill directly affects residents and workers in defined high-population-county townships who rely on these public service facilities for commuting.