2003 Senate Bill 770 / Public Act 211

Introduced in the Senate

Oct. 9, 2003

Introduced by Sen. Alan L. Cropsey (R-33)

To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors.

Referred to the Committee on Finance

Oct. 16, 2003

Reported without amendment

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

Oct. 22, 2003

Substitute offered

To replace the previous version of the bill with one which also requires a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax. 1099 forms are prepared to indicate business payments to nonemployees such as subcontractors.

The substitute passed by voice vote

Oct. 23, 2003

Passed in the Senate 34 to 3 (details)

To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors. The bill would also require a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax.

Received in the House

Oct. 23, 2003

Referred to the Committee on Tax Policy

Oct. 29, 2003

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Nov. 5, 2003

Passed in the House 75 to 30 (details)

To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors. The bill would also require a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax.

Signed by Gov. Jennifer Granholm

Nov. 25, 2003