2010 House Bill 5937 ↩

Senate Roll Call 165: Passed

To clarify treatment under the Michigan Business Tax of a taxpaying entity “disregarded for federal income tax purposes” under the former Single Business Tax act. This applies to a business whose revenue is included in a tax return filed by a larger entity with which it is connected, and is said to prevent "pyramiding" in which a tax is levied more than once on the same business activity.