Corporate income tax: credits; credit for student loan payments made by employer on behalf of a qualified employee who received a diploma or degree from an institution located in this state; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847 ) by adding sec. 679.   TIE BAR WITH: HB 6061'26 , HB 6062'26 , HB 6064'26 , HB 6065'26