2008 Senate Bill 1051

Revise MBT provisions

Introduced in the Senate

Jan. 23, 2008

Introduced by Sen. Jud Gilbert (R-25)

To revise a provision of the new Michigan Business Tax that defines a foreign corporation’s ‘commercial domicile” in the U.S. as the state where most of its business here is done. The bill would exclude Puerto Rican firms from this category.

Referred to the Committee on Finance

Feb. 5, 2008

Reported without amendment

With the recommendation that the bill pass.

Feb. 12, 2008

Passed in the Senate 37 to 0 (details)

To revise a provision of the new Michigan Business Tax that defines a foreign corporation’s ‘commercial domicile” in the U.S. as the state where most of its business here is done. The bill would exclude Puerto Rican firms from this category.

Received in the House

Feb. 12, 2008

Referred to the Committee on Tax Policy

Dec. 11, 2008

Reported without amendment

Without amendment and with the recommendation that the bill pass.