MICHIGAN LEGISLATURE(legislature.mi.gov)
Printed on 8/15/2025
Michigan Compiled Laws Complete Through PA 5 of 2025

Committee Bill Records 2023-2024 Tax Policy

Committee : Tax Policy
Chamber : House
Sorted By : SequenceNo, Ascending
Committee Chair Person : Cynthia Neeley
Clerk Phone Number : (517) 373-2002
Committee Homepage: https://www.house.mi.gov/Committee/HTAXP

All Bills Ever Referred To This Committee

Bill Committee Sponsor Subject Meetings Status
HB 4001 of 2023 (PA 4 of 2023) Tax Policy Angela Witwer Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for. Amends title & secs. 30, 51, 272 & 695 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 51h, 476 & 696. referred 1/12/2023
HB 4002 of 2023 Tax Policy Nate Shannon Individual income tax: credit; earned income tax credit; restore. Amends sec. 272 of 1967 PA 281 (MCL 206.272). referred 1/12/2023
HB 4010 of 2023 Tax Policy Phil Green Sales tax: exemptions; weapon safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg. referred 1/12/2023
HB 4026 of 2023 Tax Policy Dale Zorn State agencies (proposed): authorities; use of grant funds and issuance of revenue bonds; modify. Amends secs. 2, 4, 8, 9, 14 & 22 of 1978 PA 639 (MCL 120.102 et seq.). referred 1/18/2023
HB 4037 of 2023 Tax Policy Brad Paquette Individual income tax: rate; annual rollback of rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51). referred 1/19/2023
HB 4039 of 2023 (PA 20 of 2023) Tax Policy Pat Outman Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75). 2023-03-15 referred 1/24/2023
reported with recommendation with substitute (H-1)
HB 4040 of 2023 Tax Policy Mark Tisdel Use tax: exemptions; delivery and installation; exempt from use tax. Amends secs. 2 & 21 of 1937 PA 94 (MCL 205.92 & 205.111). referred 1/24/2023
HB 4052 of 2023 Tax Policy Sarah Lightner Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a). referred 2/1/2023
HB 4054 of 2023 (PA 30 of 2023) Tax Policy Greg VanWoerkom Sales tax: exemptions; industrial processing exemption; clarify. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0097'23 2023-03-15 referred 2/1/2023
reported with recommendation with substitute (H-1)
HB 4055 of 2023 Tax Policy Jamie Thompson Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o). TIE BAR WITH: HB 4054'23 2023-03-15 referred 2/1/2023
reported with recommendation with substitute (H-1)
HB 4056 of 2023 Tax Policy Tom Kuhn Corporate income tax: unitary filing; application of federal business interest expense limitations; clarify. Amends sec. 691 of 1967 PA 281 (MCL 206.691). referred 2/1/2023
HB 4068 of 2023 Tax Policy Rachel Hood Individual income tax: credit; credit for verified blood donations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 253. 2023-04-12, 2023-05-17 referred 2/2/2023
reported with recommendation with substitute (H-1)
HB 4080 of 2023 Tax Policy Gina Johnsen Individual income tax: exemptions; additional exemption for fetus; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). referred 2/14/2023
HB 4084 of 2023 (PA 211 of 2023) Tax Policy Nate Shannon Property tax: state essential services assessment; filing process; modify. Amends 2014 PA 92 (MCL 211.1051 - 211.1061) by adding sec. 7a. 2023-04-19 referred 2/14/2023
reported with recommendation without amendment
HB 4137 of 2023 Tax Policy Greg VanWoerkom Taxation: other; reporting estimate of amount of use tax forgone; modify to reflect change in use tax act. Amends sec. 6 of 1979 PA 72 (MCL 21.276). TIE BAR WITH: HB 4253'23 2023-03-15 referred 2/28/2023
reported with recommendation with substitute (H-1)
HB 4207 of 2023 Tax Policy Pauline Wendzel Property tax: utility property; eligible broadband equipment; exempt from certain taxes. Amends 1905 PA 282 (MCL 207.1 - 207.21) by adding sec. 5c. TIE BAR WITH: HB 4208'23 referred 3/8/2023
HB 4208 of 2023 Tax Policy Pauline Wendzel Property tax: exemptions; eligible broadband equipment; exempt from personal property tax. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9q. TIE BAR WITH: HB 4207'23 referred 3/8/2023
HB 4215 of 2023 Tax Policy Tyrone Carter Sales tax: distribution; sales tax distribution for trigger locks; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: HB 4214'23 referred 3/8/2023
HB 4222 of 2023 Tax Policy Nate Shannon Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4kk & 19a. referred 3/9/2023
HB 4223 of 2023 Tax Policy Matt Koleszar Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4kk & 20a. referred 3/9/2023
HB 4235 of 2023 Tax Policy Alabas Farhat Individual income tax: credit; credit for the payment of qualified union dues paid to a labor organization; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277. referred 3/9/2023
HB 4253 of 2023 (PA 21 of 2023) Tax Policy Kevin Coleman Use tax: exemptions; delivery and installation; exempt from use tax. Amends secs. 2 & 21 of 1937 PA 94 (MCL 205.92 & 205.111). 2023-03-15 referred 3/9/2023
reported with recommendation with substitute (H-1)
HB 4254 of 2023 Tax Policy Kevin Coleman Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75). referred 3/9/2023
HB 4255 of 2023 Tax Policy Kevin Coleman Use tax: other; reporting estimate of amount of use tax forgone; modify to reflect change in use tax act. Amends sec. 6 of 1979 PA 72 (MCL 21.276). TIE BAR WITH: HB 4253'23 referred 3/9/2023
HB 4306 of 2023 Tax Policy Pat Outman Property tax: assessments; determination of taxable value; modify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a). referred 3/21/2023
HB 4307 of 2023 Tax Policy Dale Zorn Property tax: assessments; determination of true cash value; modify. Amends sec. 27 of 1893 PA 206 (MCL 211.27). TIE BAR WITH: HB 4306'23 referred 3/21/2023
HB 4317 of 2023 (PA 108 of 2023) Tax Policy Curtis VanderWall Property tax: payment in lieu of taxes; payment in lieu of taxes for certain renewable energy facilities; provide for. Creates new act. TIE BAR WITH: HB 4318'23 2023-05-17, 2023-06-21 referred 3/22/2023
reported with recommendation with substitute (H-1)
HB 4318 of 2023 (PA 109 of 2023) Tax Policy Cynthia Neeley Property tax: payment in lieu of taxes; payment in lieu of taxes for renewable energy facilities; provide for. Amends secs. 9 & 9f of 1893 PA 206 (MCL 211.9 & 211.9f). TIE BAR WITH: HB 4317'23 2023-05-17, 2023-06-21 referred 3/22/2023
reported with recommendation without amendment
HB 4330 of 2023 Tax Policy Karen Whitsett Property tax: exemptions; property tax exemption for principal residence of certain senior citizens; provide for. Amends secs. 7u & 53b of 1893 PA 206 (MCL 211.7u & 211.53b) & adds sec. 7yy. 2024-12-11 referred 3/23/2023
reported with recommendation with substitute (H-1)
HB 4334 of 2023 Tax Policy Phil Skaggs Individual income tax: credit; tax incentive for contributions made to certain ballot and candidate committees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. referred 3/23/2023
HB 4338 of 2023 Tax Policy Alicia St. Germaine Property tax: personal property; small business personal property tax exemption; modify. Amends sec. 9o of 1893 PA 206 (MCL 211.9o). referred 3/23/2023
HB 4350 of 2023 Tax Policy Julie Brixie Property tax: millage; matching state grant program for certain local millages; create. Creates new act. TIE BAR WITH: HB 4351'23 referred 4/11/2023
HB 4351 of 2023 Tax Policy Amos O'Neal Property tax: millage; fund for matching state grant program for certain local millages; create. Creates new act. TIE BAR WITH: HB 4350'23 referred 4/11/2023
HB 4361 of 2023 (PA 156 of 2024) Tax Policy Felicia Brabec Individual income tax: credit; 1-time credit for organ donation; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. 2024-03-06 reported with recommendation with substitute (H-2)
HB 4367 of 2023 Tax Policy Matt Hall Corporate income tax: credits; credit for qualified research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 672. TIE BAR WITH: HB 4368'23 referred 4/11/2023
HB 4368 of 2023 (PA 118 of 2024) Tax Policy Greg VanWoerkom Corporate income tax: credits; definitions for research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 716. referred 4/11/2023
HB 4377 of 2023 (PA 141 of 2023) Tax Policy Brenda Carter Use tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4d of 1937 PA 94 (MCL 205.94d). 2023-05-10 referred 4/20/2023
reported with recommendation with substitute (H-1)
HB 4378 of 2023 (PA 142 of 2023) Tax Policy Cynthia Neeley Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g). 2023-05-10 referred 4/11/2023
reported with recommendation with substitute (H-1)
HB 4491 of 2023 Tax Policy Julie Rogers Individual income tax: credit; e-bike transportation incentive program act; create. Creates new act. 2024-05-15, 2024-05-22 referred 4/27/2023
reported with recommendation with substitute (H-2)
HB 4530 of 2023 Tax Policy Jasper Martus Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260. TIE BAR WITH: HB 4531'23 2023-06-21, 2023-09-13 referred 5/9/2023
reported with recommendation with substitute (H-1)
HB 4531 of 2023 Tax Policy Will Snyder Individual income tax: credit; credit for donations to endowment fund of community foundations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 261. TIE BAR WITH: HB 4530'23 2023-06-21, 2023-09-13 referred 5/9/2023
reported with recommendation with substitute (H-1)
HB 4533 of 2023 Tax Policy Phil Green Corporate income tax: credits; credit for hosting a certified blood drive; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. referred 5/9/2023
HB 4553 of 2023 (PA 174 of 2023) Tax Policy John Fitzgerald State management: funds; local government reimbursement fund; create. Amends sec. 2 of 2000 PA 489 (MCL 12.252) & adds sec. 3a. TIE BAR WITH: SB 0331'23, HB 4554'23 2023-09-13 referred 5/11/2023
reported with recommendation without amendment
HB 4554 of 2023 (PA 175 of 2023) Tax Policy Denise Mentzer Use tax: distribution; distribution of money to the local government reimbursement fund; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111). TIE BAR WITH: SB 0331'23, HB 4553'23 2023-09-13 referred 5/11/2023
reported with recommendation with substitute (H-1)
HB 4563 of 2023 Tax Policy Mike Hoadley Property tax: tax tribunal; electronic hearings of the tax tribunal; provide for. Amends sec. 3a of 1976 PA 267 (MCL 15.263a). TIE BAR WITH: HB 4564'23 referred 5/16/2023
HB 4564 of 2023 Tax Policy Pat Outman Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4563'23 referred 5/16/2023
HB 4572 of 2023 Tax Policy Bradley Slagh Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a). 2024-05-15 referred 5/16/2023
HB 4575 of 2023 Tax Policy Helena Scott Individual income tax: deductions; deduction for family leave optimal coverage benefits; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4574'23 referred 5/16/2023
HB 4578 of 2023 Tax Policy Kathy Schmaltz Individual income tax: retirement or pension benefits; department of corrections retirement and pension benefits; exempt from income taxes. Amends sec. 30 of 1967 PA 281 (MCL 206.30). referred 5/16/2023
HB 4610 of 2023 Tax Policy Pauline Wendzel Sales tax: exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x). referred 5/23/2023
HB 4611 of 2023 Tax Policy Jamie Thompson Use tax: exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). referred 5/23/2023
HB 4675 of 2023 (PA 204 of 2024) Tax Policy Kristian Grant State finance: authorities; land bank fast track act taxable status; modify. Amends secs. 4, 13 & 14 of 2003 PA 258 (MCL 124.754 et seq.). 2023-11-01 reported with recommendation with substitute (H-1)
HB 4679 of 2023 (PA 205 of 2024) Tax Policy Kristian Grant State finance: bonds; revenue bond act definitions; modify. Amends sec. 18 of 1933 PA 94 (MCL 141.118). 2023-11-01 reported with recommendation without amendment
HB 4691 of 2023 Tax Policy Abraham Aiyash Individual income tax: credit; credit for certain investments in Michigan businesses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. 2023-11-08, 2024-12-11 referred 5/30/2023
reported with recommendation with substitute (H-1)
HB 4708 of 2023 Tax Policy Alabas Farhat Property tax: exemptions; electric vehicle charging stations; exempt. Amends secs. 27 & 34d of 1893 PA 206 (MCL 211.27 & 211.34d) & adds sec. 7yy. 2024-03-06 referred 6/8/2023
HB 4724 of 2023 Tax Policy Natalie Price Individual income tax: property tax credit; credit for disabled veterans or widow or widower of disabled veterans who rent or lease a homestead; increase. Amends secs. 506, 520, 522 & 530 of 1967 PA 281 (MCL 206.506 et seq.). 2023-09-13, 2023-09-27 referred 6/8/2023
reported with recommendation with substitute (H-1)
HB 4730 of 2023 Tax Policy Curtis VanderWall Individual income tax: credit; credit for certain physicians and physician's assistants who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281. referred 6/13/2023
HB 4731 of 2023 Tax Policy John Roth Individual income tax: credit; credit for certain advanced practice registered nurses who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281. referred 6/13/2023
HB 4741 of 2023 Tax Policy Jaime Greene Property tax: exemptions; disabled veteran exemption; hold local taxing units harmless for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). referred 6/13/2023
HB 4753 of 2023 Tax Policy Pauline Wendzel Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 672. 2024-12-04 referred 6/14/2023
referred 12/4/2024
HB 4829 of 2023 (PA 120 of 2023) Tax Policy Abraham Aiyash Michigan business tax: credits; time frame for completion of certain multiphase projects; modify. Amends sec. 437 of 2007 PA 36 (MCL 208.1437) & repeals sec. 601 of 2007 PA 36 (MCL 208.1601). 2023-06-21 referred 6/15/2023
reported with recommendation without amendment
HB 4847 of 2023 Tax Policy John Fitzgerald Individual income tax: credit; incentives for the sale and production of biodiesel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 277a & 677a. 2024-05-15 referred 6/27/2023
HB 4862 of 2023 Tax Policy Joseph Aragona Cities: income tax; taxing income of nonresidents; prohibit. Amends secs. 2a, 3, 3a, 3b & 3c, ch. 1 & secs. 11, 13, 15, 16 & 51, ch. 2 of 1964 PA 284 (MCL 141.502a et seq.). referred 6/28/2023
HB 4898 of 2023 Tax Policy Jim Haadsma Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). referred 7/18/2023
HB 4899 of 2023 Tax Policy Jim Haadsma Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x). referred 7/18/2023
HB 4905 of 2023 Tax Policy Alabas Farhat Use tax: definitions; data center equipment used by an enterprise data center; exempt. Amends sec. 4cc of 1937 PA 94 (MCL 205.94cc). 2023-10-11, 2023-10-18 referred 7/18/2023
reported with recommendation without amendment
HB 4906 of 2023 (PA 207 of 2024) Tax Policy Joey Andrews Sales tax: exemptions; Test Amends sec. 4ee of 1933 PA 167 (MCL 205.54ee). 2023-10-11, 2023-10-18 referred 7/18/2023
reported with recommendation without amendment
HB 4926 of 2023 (PA 218 of 2023) Tax Policy Brenda Carter Property tax: assessments; assessment of property in alternate location; modify. Amends sec. 14a of 1893 PA 206 (MCL 211.14a). 2023-09-06 referred 8/22/2023
reported with recommendation without amendment
HB 4931 of 2023 Tax Policy Phil Skaggs Taxation: hotel-motel; hotel tax; modify. Amends secs. 1, 2, 3, 4, 6 & 7 of 1974 PA 263 (MCL 141.861 et seq.) & adds sec. 2b. referred 8/23/2023
HB 4936 of 2023 Tax Policy Felicia Brabec Corporate income tax: credits; make it in Michigan credit for taxpayers that make qualified student loan payments on behalf of qualified employees who relocated to this state for employment; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677a. TIE BAR WITH: HB 4933'23, HB 4937'23 2023-10-18 referred 9/5/2023
referred 10/18/2023
HB 4937 of 2023 Tax Policy Jasper Martus Corporate income tax: credits; make it in Michigan credit for taxpayers that make qualified student loan payments on behalf of qualified employees who are graduates of this state; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677. TIE BAR WITH: HB 4933'23, HB 4936'23 2023-10-18 referred 9/5/2023
referred 10/18/2023
HB 4964 of 2023 Tax Policy Dale Zorn Property tax: special assessments; special assessment districts for police and fire equipment; allow. Amends sec. 11 of 1951 PA 33 (MCL 41.811). referred 9/7/2023
HB 4966 of 2023 Tax Policy Stephanie A. Young Taxation: specific tax; land value tax; provide for. Creates new act. TIE BAR WITH: HB 4967'23, HB 4968'23, HB 4969'23, HB 4970'23 2023-09-13, 2023-09-20, 2023-09-27 referred 9/12/2023
reported with recommendation with substitute (H-2)
HB 4967 of 2023 Tax Policy Karen Whitsett Property tax: exemptions; exemption of certain property located in land equity cities under certain circumstances; provide for. Amends secs. 2, 78a & 89b of 1893 PA 206 (MCL 211.2 et seq.) & adds sec. 7yy. TIE BAR WITH: HB 4966'23 2023-09-13, 2023-09-20, 2023-09-27 referred 9/12/2023
reported with recommendation without amendment
HB 4968 of 2023 Tax Policy Alabas Farhat Taxation: specific tax; determination of eligible tax reverted property specific tax; modify. Amends sec. 5 of 2003 PA 260 (MCL 211.1025). TIE BAR WITH: HB 4966'23 2023-09-13, 2023-09-20, 2023-09-27 referred 9/12/2023
reported with recommendation without amendment
HB 4969 of 2023 Tax Policy Stephanie A. Young Taxation: specific tax; application of neighborhood enterprise zone tax to certain facilities; modify. Amends sec. 9 of 1992 PA 147 (MCL 207.779). TIE BAR WITH: HB 4966'23 2023-09-13, 2023-09-20, 2023-09-27 referred 9/12/2023
reported with recommendation without amendment
HB 4970 of 2023 Tax Policy Stephanie A. Young Property tax: other; definition of property taxes for purposes of income tax credits; modify. Amends sec. 512a of 1967 PA 281 (MCL 206.512a). TIE BAR WITH: HB 4966'23 2023-09-13, 2023-09-20, 2023-09-27 referred 9/12/2023
reported with recommendation without amendment
HB 4979 of 2023 (PA 12 of 2024) Tax Policy Jenn Hill Property tax: assessments; procedures related to appointing designated assessors; modify. Amends sec. 10g of 1893 PA 206 (MCL 211.10g). 2023-09-27 referred 9/14/2023
reported with recommendation with substitute (H-1)
HB 5022 of 2023 (PA 216 of 2024) Tax Policy Alabas Farhat Corporate income tax: flow-through entities; dates to make election to pay the tax and submit certain information; modify. Amends secs. 813, 831 & 839 of 1967 PA 281 (MCL 206.813 et seq.). 2024-12-04 referred 9/20/2023
reported with recommendation with substitute (H-2)
HB 5045 of 2023 Tax Policy Bill Schuette Individual income tax: credit; student loan credit for certain graduates of this state; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277. referred 9/26/2023
HB 5048 of 2023 (PA 35 of 2024) Tax Policy John Fitzgerald Taxation: hotel-motel; local units to levy a hotel tax; allow and increase rate allowed to be levied by counties. Amends title & secs. 1, 2, 3, 4, 6 & 7 of 1974 PA 263 (MCL 141.861 et seq.) & adds sec. 2a. referred 9/26/2023
HB 5133 of 2023 Tax Policy James DeSana Property tax: senior citizens; property tax exemption for certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy. TIE BAR WITH: HB 5134'23 referred 10/12/2023
HB 5134 of 2023 Tax Policy James DeSana Taxation: specific tax; specific tax on certain property of senior citizens; provide for. Creates new act. TIE BAR WITH: HB 5133'23 referred 10/12/2023
HB 5376 of 2023 Tax Policy Luke Meerman Corporate income tax: business income; definition of federal taxable income and adjustments to income tax base; modify. Amends secs. 607 & 623 of 1967 PA 281 (MCL 206.607 & 206.623). referred 11/14/2023
HB 5380 of 2023 Tax Policy Alabas Farhat Property tax: other; definition of nonprofit charitable institution; clarify. Amends sec. 7o of 1893 PA 206 (MCL 211.7o). referred 11/14/2023
HB 5394 of 2024 Tax Policy Cynthia Neeley Health: anatomical gifts; inclusion on the donor registry of an individual who elects to be a donor on an income tax schedule; allow. Amends sec. 10120 of 1978 PA 368 (MCL 333.10120). 2024-03-13, 2024-05-15 referred 1/16/2024
reported with recommendation without amendment
HB 5396 of 2024 Tax Policy Dylan Wegela Corporate income tax: rate; pay ratio surcharge for certain corporations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 684. referred 1/16/2024
HB 5399 of 2024 Tax Policy David Martin Individual income tax: rate; rollback rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51). referred 2/7/2024
HB 5419 of 2024 Tax Policy Bill Schuette Property tax: special assessments; income eligibility cap for special assessment deferment program; modify. Amends secs. 3 & 4 of 1976 PA 225 (MCL 211.763 & 211.764). referred 2/1/2024
HB 5420 of 2024 Tax Policy Mike Hoadley Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). referred 2/1/2024
HB 5430 of 2024 Tax Policy Joey Andrews Individual income tax: credit; state historic preservation tax credit program; modify. Amends secs. 266a & 676 of 1967 PA 281 (MCL 206.266a & 206.676). referred 2/7/2024
HB 5432 of 2024 Tax Policy Graham Filler Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. referred 2/13/2024
HB 5449 of 2024 Tax Policy Robert Bezotte Property tax: exemptions; exemption for the surviving spouse of a disabled veteran; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). referred 2/14/2024
HB 5595 of 2024 Tax Policy Brian BeGole Sales tax: exemptions; tax exemption on catered fundraiser meals for nonprofits; provide for. Amends sec. 4q of 1933 PA 167 (MCL 205.54q). referred 3/14/2024
HB 5596 of 2024 Tax Policy Brian BeGole Use tax: exemptions; tax exemption on catered fundraiser meals for nonprofits; provide for. Amends sec. 4 of 1937 PA 94 (MCL 205.94). referred 3/14/2024
HB 5628 of 2024 Tax Policy Mark Tisdel Individual income tax: credit; refundable credit to cover the cost of basic needs; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282. referred 3/20/2024
HB 5632 of 2024 Tax Policy Kathy Schmaltz Individual income tax: credit; credit for certain renovations made to a principal residence for senior citizens; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277. referred 3/21/2024
HB 5633 of 2024 Tax Policy Matthew Bierlein Individual income tax: reporting; annual revenue report to individual income tax filers; require. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 471a. referred 4/9/2024
HB 5637 of 2024 Tax Policy Jaime Churches Children: child care; adjustments of reimbursements under the child development care program for inflation; require. Creates new act. 2024-12-04, 2024-12-11 referred 4/18/2024
reported with recommendation without amendment
HB 5638 of 2024 Tax Policy Alabas Farhat Fire: other; requirements for certain child care organizations and procedures for certain investigations; modify and make other revisions to 1973 PA 116. Amends secs. 2, 3, 5n, 10 & 11c of 1973 PA 116 (MCL 722.112 et seq.). 2024-12-04, 2024-12-11 referred 4/18/2024
reported with recommendation without amendment
HB 5639 of 2024 Tax Policy Denise Mentzer Children: child care; review and appeal process for certain violations of child care organization rules; require the department to establish. Amends 1973 PA 116 (MCL 722.111 - 722.128) by adding sec. 12a. 2024-12-04, 2024-12-11 referred 4/18/2024
reported with recommendation without amendment
HB 5640 of 2024 Tax Policy John Fitzgerald Individual income tax: credit; working parent credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272a. referred 4/18/2024
HB 5645 of 2024 Tax Policy Nate Shannon Property tax: tax tribunal; provisions of the tax tribunal act relating to the disclosure of certain evidence and the conduct of certain hearings; modify. Amends sec. 46 of 1973 PA 186 (MCL 205.746). 2024-12-04 referred 4/23/2024
reported with recommendation without amendment
HB 5682 of 2024 Tax Policy Jenn Hill Individual income tax: exemptions; broadband expansion grants; exempt from taxable income. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.). referred 4/25/2024
HB 5731 of 2024 Tax Policy Cynthia Neeley Individual income tax: credit; working parent credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272a. referred 5/15/2024
HB 5744 of 2024 Tax Policy Greg VanWoerkom Property tax: exemptions; personal property constituting certain hydrogen fuel pumps; exempt. Amends secs. 27 & 34d of 1893 PA 206 (MCL 211.27 & 211.34d) & adds sec. 9q. referred 5/23/2024
HB 5745 of 2024 Tax Policy Alabas Farhat Sales tax: other; nexus of marketplace facilitators; clarify. Amends sec. 2d of 1933 PA 167 (MCL 205.52d). referred 5/23/2024
HB 5746 of 2024 Tax Policy Graham Filler Sales tax: collections; certain requirements imposed on marketplace facilitators related to tax collections; provide exceptions and waivers. Amends sec. 5c of 1937 PA 94 (MCL 205.95c). referred 5/23/2024
HB 5772 of 2024 Tax Policy Matthew Bierlein Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. referred 5/30/2024
HB 5805 of 2024 Tax Policy Mark Tisdel Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4kk & 19a. referred 6/12/2024
HB 5806 of 2024 Tax Policy Kathy Schmaltz Individual income tax: credit; credit for the down payment on the purchase of a home; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. referred 6/12/2024
HB 5807 of 2024 Tax Policy David Martin Individual income tax: credit; qualified child tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277. referred 6/12/2024
HB 5808 of 2024 Tax Policy Nancy DeBoer Individual income tax: credit; credit for certain qualified home improvements; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 253. referred 6/12/2024
HB 5809 of 2024 Tax Policy Tom Kuhn Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4kk & 20a. referred 6/12/2024
HB 5810 of 2024 Tax Policy Jamie Thompson Children: child care; definition of increased capacity; modify. Amends sec. 1 of 1973 PA 116 (MCL 722.111). referred 6/12/2024
HB 5811 of 2024 Tax Policy Donni Steele Taxation: state real estate transfer; state real estate transfer tax; repeal. Repeals 1993 PA 330 (MCL 207.521 - 207.537). referred 6/12/2024
HB 5812 of 2024 Tax Policy Donni Steele Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5811'24 referred 6/12/2024
HB 5813 of 2024 Tax Policy Donni Steele Economic development: downtown development authorities; exemption from real estate transfer taxes; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 228a of 2018 PA 57 (MCL 125.4228a). TIE BAR WITH: HB 5811'24 referred 6/12/2024
HB 5814 of 2024 Tax Policy Donni Steele Probate: other; prima facie evidence that transfer is made for value; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 3912 of 1998 PA 386 (MCL 700.3912). TIE BAR WITH: HB 5811'24 referred 6/12/2024
HB 5862 of 2024 Tax Policy Rachelle Smit Sales tax: exemptions; credit card surcharges; exempt from sales tax. Amends sec. 1 of 1933 PA 167 (MCL 205.51). referred 6/26/2024
HB 5863 of 2024 Tax Policy Mark Tisdel Use tax: exemptions; credit card surcharges; exempt from use tax. Amends sec. 2 of 1937 PA 94 (MCL 205.92). referred 6/26/2024
HB 5865 of 2024 Tax Policy Jenn Hill Property tax: assessments; sales of certain deed-restricted properties; prohibit the use of as comparable sales for assessment purposes in certain circumstances. Amends sec. 27 of 1893 PA 206 (MCL 211.27). 2024-12-11 referred 6/26/2024
HB 5866 of 2024 Tax Policy Julie Brixie Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends 1973 PA 186 (MCL 205.701 - 205.779) by adding sec. 38. 2024-12-11 referred 6/26/2024
HB 5867 of 2024 Tax Policy Mai Xiong Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 37 of 1973 PA 186 (MCL 205.737). 2024-12-11 referred 6/26/2024
HB 5868 of 2024 Tax Policy Gregory Markkanen Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 3 of 1973 PA 186 (MCL 205.703). 2024-12-11 referred 6/26/2024
HB 5937 of 2024 Tax Policy Cynthia Neeley Michigan business tax: credits; early termination of credit for a business located in a renaissance zone; allow. Amends sec. 433 of 2007 PA 36 (MCL 208.1433). 2024-12-11 referred 9/17/2024
reported with recommendation without amendment
HB 5941 of 2024 Tax Policy Joseph Aragona Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). referred 9/17/2024
HB 5955 of 2024 Tax Policy James DeSana Property tax: exemptions; exemption from state education tax for certain residential property and certain agricultural property; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9q. referred 9/26/2024
HB 6018 of 2024 Tax Policy Mai Xiong Individual income tax: credit; credit for sales and use tax paid for textbooks purchased by eligible students; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280. referred 9/26/2024
HB 6020 of 2024 Tax Policy Jasper Martus Individual income tax: credit; community investment tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. referred 10/15/2024
HB 6021 of 2024 Tax Policy Kristian Grant Economic development: Michigan strategic fund; community investment tax credit program; create. Amends 1984 PA 270 (MCL 125.2001 - 125.2094) by adding sec. 88u. referred 10/15/2024
HB 6059 of 2024 Tax Policy Tyrone Carter Property tax: exemptions; continuation of poverty exemption, without subsequent application, for homeowner who previously established eligibility; provide for in certain circumstances. Amends sec. 7u of 1893 PA 206 (MCL 211.7u). referred 11/12/2024
HB 6064 of 2024 Tax Policy Rachel Hood Individual income tax: other; expenditures from the renew Michigan fund; modify. Amends sec. 51g of 1967 PA 281 (MCL 206.51g). referred 11/12/2024
HB 6069 of 2024 Tax Policy Rachel Hood Use tax: collections; tax on certain services; impose. Amends secs. 3 & 21 of 1937 PA 94 (MCL 205.93 & 205.111) & adds sec. 3d. referred 11/12/2024
HB 6125 of 2024 Tax Policy Will Snyder Sales tax: exemptions; offset of the trade in value of personal electronics; provide for. Amends sec. 1 of 1933 PA 167 (MCL 205.51). referred 11/14/2024
HB 6160 of 2024 Tax Policy Amos O'Neal Property tax: other; locally adopted cap on a local unit’s own authority to levy a property tax millage; prohibit. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 34f. 2024-12-11 referred 11/26/2024
HB 6162 of 2024 Tax Policy Alabas Farhat Economic development: brownfield redevelopment authority; environmental brownfield redevelopment program; modify. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding pt. 192. per Rule 12/3/2024
HB 6170 of 2024 Tax Policy Cynthia Neeley Individual income tax: credit; credit for donations of feminine hygiene products to schools; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 259. referred 11/26/2024
HB 6217 of 2024 Tax Policy Alabas Farhat Corporate income tax: rate; rate increase and earmark of increased revenue to school aid fund; provide for. Amends secs. 623 & 695 of 1967 PA 281 (MCL 206.623 & 206.695). referred 12/3/2024
HB 6232 of 2024 Tax Policy Stephanie A. Young Taxation: administration; disclosure of insurance-relevant information to the department of insurance and financial services; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28). referred 12/4/2024
HB 6233 of 2024 Tax Policy Brenda Carter Individual income tax: forms; health care coverage checkoff box and disclosure of insurance-relevant information; provide for. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 471a. referred 12/4/2024
SB 0001 of 2023 Tax Policy Kevin Hertel Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits and revenue distribution to state school aid fund; revise. Amends secs. 30 & 51 of 1967 PA 281 (MCL 206.30 & 206.51). referred 1/26/2023
SB 0003 of 2023 Tax Policy Kristen McDonald Rivet Individual income tax: credit; earned income tax credit; increase. Amends sec. 272 of 1967 PA 281 (MCL 206.272). referred 1/26/2023
SB 0055 of 2023 (PA 191 of 2023) Tax Policy Stephanie Chang Property tax: exemptions; retroactive application of poverty exemption; provide for. Amends secs. 7u & 53b of 1893 PA 206 (MCL 211.7u & 211.53b). 2023-06-21, 2023-09-06 per Rule 3/16/2023
reported with recommendation without amendment
SB 0097 of 2023 (PA 27 of 2023) Tax Policy Joseph N. Bellino Jr. Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o). TIE BAR WITH: HB 4054'23 referred 4/25/2023
SB 0127 of 2023 Tax Policy Sam Singh Individual income tax: credit; credit for donation to endowment fund of community foundation; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 261. 2023-06-21, 2023-09-13 referred 5/3/2023
reported with recommendation with substitute (H-1)
SB 0128 of 2023 Tax Policy John Damoose Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260. referred 5/3/2023
SB 0130 of 2023 (PA 91 of 2023) Tax Policy Kristen McDonald Rivet Property tax: other; reference to the brownfield redevelopment financing act; update. Amends sec. 7gg of 1893 PA 206 (MCL 211.7gg). TIE BAR WITH: SB 0129'23 referred 3/23/2023
SB 0131 of 2023 (PA 92 of 2023) Tax Policy Mary Cavanagh Use tax: other; reference to the brownfield redevelopment financing act; update. Amends sec. 4dd of 1937 PA 94 (MCL 205.94dd). TIE BAR WITH: SB 0129'23 referred 3/23/2023
SB 0132 of 2023 (PA 93 of 2023) Tax Policy Sue Shink Sales tax: other; reference to the brownfield redevelopment financing act; update. Amends sec. 4d of 1933 PA 167 (MCL 205.54d). TIE BAR WITH: SB 0129'23 referred 3/23/2023
SB 0144 of 2023 Tax Policy Kristen McDonald Rivet Individual income tax: credit; earned income tax credit; increase. Amends 1967 PA 281 (MCL 206.1 - 206.846) by adding sec. 272a. referred 4/27/2023
SB 0150 of 2023 (PA 129 of 2024) Tax Policy Stephanie Chang Property tax: tax tribunal; methods for tax tribunal to hold small claims hearings; expand to include telephonically or by videoconferencing. Amends sec. 62 of 1973 PA 186 (MCL 205.762). 2023-10-18 referred 5/23/2023
reported with recommendation without amendment
SB 0175 of 2023 (PA 0097 of 2024) Tax Policy Sylvia A. Santana Property tax: payment and collection; penalties for failure to file a property tax transfer affidavit; modify. Amends sec. 27b of 1893 PA 206 (MCL 211.27b). 2023-11-08 referred 10/24/2023
reported with recommendation with substitute (H-1)
SB 0176 of 2023 (PA 150 of 2023) Tax Policy Sylvia A. Santana Property tax: exemptions; filing requirements for disabled veteran exemption and provisions concerning eligibility of surviving spouses; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: SB 0330'23 referred 6/28/2023
SB 0330 of 2023 (PA 151 of 2023) Tax Policy Mary Cavanagh Property tax: exemptions; filing requirements for disabled veteran exemption; modify. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec.7c. TIE BAR WITH: SB 0176'23 referred 6/28/2023
SB 0415 of 2023 (PA 63 of 2024) Tax Policy Veronica Klinefelt Sales tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements, and add exemption for micro brewers. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68). 2024-03-06 referred 1/30/2024
reported with recommendation without amendment
SB 0416 of 2023 (PA 61 of 2024) Tax Policy Veronica Klinefelt Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b). 2024-03-06 referred 1/30/2024
reported with recommendation without amendment
SB 0878 of 2024 (PA 0116 of 2024) Tax Policy John Cherry Vehicles: registration plates; special plates for dealers; modify. Amends sec. 244 of 1949 PA 300 (MCL 257.244). referred 6/12/2024
SB 0930 of 2024 Tax Policy Jeremy Moss Sales tax: other; nexus of marketplace facilitators; clarify. Amends sec. 2d of 1933 PA 167 (MCL 205.52d). 2024-12-04 referred 6/26/2024
reported with recommendation without amendment
SB 1165 of 2024 Tax Policy Sarah Anthony Aeronautics: aircraft; aircraft registration fees; modify. Amends secs. 76 & 77 of 1945 PA 327 (MCL 259.76 & 259.77). referred 12/11/2024