2011 Senate Bill 369 / Public Act 305

Clarify treatment of certain revenue under MBT

Introduced in the Senate

May 10, 2011

Introduced by Sen. Jack Brandenburg (R-11)

To clarify the treatment under the Michigan Business Tax of certain revenue that is not received in the regular course of the person's trade or business.

Referred to the Committee on Finance

Nov. 1, 2011

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

Nov. 8, 2011

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Nov. 9, 2011

Passed in the Senate 37 to 0 (details)

Received in the House

Nov. 9, 2011

Referred to the Committee on Tax Policy

Dec. 7, 2011

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

Dec. 13, 2011

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Amendment offered by Rep. Jud Gilbert (R-81)

To clarify a detail of which businesses the bill's provisions would apply to.

The amendment passed by voice vote

Passed in the House 108 to 0 (details)

To clarify the treatment under the Michigan Business Tax of certain revenue that is not received in the regular course of the person's trade or business.

Received in the Senate

Dec. 14, 2011

To concur with the House-passed version of the bill.

Passed in the Senate 37 to 0 (details)

Signed by Gov. Rick Snyder

Dec. 27, 2011