Introduced
by
To exclude payments by real estate brokers to an “independent contractor” from the base used in calculating taxable gross receipts under the Michigan Business Tax. Note: The real estate salespersons who work under brokers are considered independent contractors, so the bill would exclude their commissions from the tax base formula.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-2) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with a "conflict substitute," made necessary because the law being amended has been changed by another bill, requiring that certain references in this bill be updated. This version was superseded by another substitute with one that revises details but does not change the substance of the bill as previously described.
The substitute failed by voice vote
Substitute offered
by
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the House 100 to 0 (details)
Amendment offered
To make the bill retroactive to Jan. 1, 2008.
The amendment passed by voice vote
Passed in the Senate 31 to 0 (details)
To exclude payments by real estate brokers to an “independent contractor” from the base used in calculating taxable gross receipts under the Michigan Business Tax. Note: The real estate salespersons who work under brokers are considered independent contractors, so the bill would exclude their commissions from the tax base formula.
To concur with the Senate-passed version of the bill.
Passed in the House 92 to 0 (details)
