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2014 Senate Bill 821: Revise 2012 “personal property tax” reform law

Public Act 86 of 2014

  1. Introduced by Sen. Jack Brandenburg (R) on February 25, 2014, to revise details of a mechanism created by a 2012 legislative package enacted to distribute some state use tax revenue to local governments, which would replace revenue they lose due to reductions in the "personal property tax" imposed on business tools and equipment. The bill is part of a package comprised of Senate Bills 821 to 830, which essentially replace all of the foregone local personal property tax revenue from that 2012 tax cut, rather than most of it. For any of this to happen voters must approve related changes to the state “use tax” in an August, 2014 ballot initiative; this legislative package was negotiated to forestall local government opposition to that measure.
    • Referred to the Senate Finance Committee on February 25, 2014.
      • Reported in the Senate on February 27, 2014, with the recommendation that the bill pass.
    • Substitute offered in the Senate on March 4, 2014. The substitute passed by voice vote in the Senate on March 4, 2014.
    • Amendment offered by Sen. Gretchen Whitmer (D) on March 4, 2014, to "tie bar" the bill to Senate Bill 658, which would impose sales tax on many catalog or internet purchases made from sellers outside the state, by placing in statute a broad definition of “nexus,” or affiliation with a different business located in Michigan, in the manner pioneered by internet retailer Amazon.com. The amendment failed 12 to 26 in the Senate on March 4, 2014.
      Who Voted "Yes" and Who Voted "No"

  2. Passed 36 to 2 in the Senate on March 4, 2014.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the House on March 4, 2014.
    • Referred to the House Tax Policy Committee on March 4, 2014.
      • Reported in the House on March 19, 2014, with the recommendation that the substitute (H-1) be adopted and that the bill then pass.
    • Substitute offered in the House on March 25, 2014. The substitute passed by voice vote in the House on March 25, 2014.
  4. Passed 107 to 2 in the House on March 25, 2014, to revise details of a mechanism created by a 2012 legislative package enacted to distribute some state use tax revenue to local governments, which would replace revenue they lose due to reductions in the "personal property tax" imposed on business tools and equipment. The bill is part of a package comprised of Senate Bills 821 to 830, which essentially replace all of the foregone local personal property tax revenue from that 2012 tax cut, rather than most of it. For any of this to happen voters must approve related changes to the state “use tax” in an August, 2014 ballot initiative; this legislative package was negotiated to forestall local government opposition to that measure.
    Who Voted "Yes" and Who Voted "No"

  5. Received in the Senate on March 26, 2014.
  6. Passed 34 to 2 in the Senate on March 27, 2014, to concur with the House-passed version of the bill.
    Who Voted "Yes" and Who Voted "No"

  7. Moved to reconsider by Sen. Arlan Meekhof (R) on March 27, 2014, the vote by which the bill was passed. The motion passed by voice vote in the Senate on March 27, 2014.
  8. Received in the Senate on March 27, 2014.
  9. Passed 35 to 2 in the Senate on March 27, 2014, to concur with the House-passed version of the bill.
    Who Voted "Yes" and Who Voted "No"

  10. Signed by Gov. Rick Snyder on April 1, 2014.

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