Introduced
by
To authorize a 60 day delinquent tax payment amnesty period, during which all criminal and civil penalties would be waived for having in the past failed to file or pay income or other state tax, or for making an excessive claim for a refund. To get the waiver a taxpayer would have to make full payment of the tax and interest due, either in a lump sum or through an installment plan. If back taxes are not paid during this period, a 25 percent penalty would be tacked on to the balance.
Referred to the Committee on Finance
Substitute offered
To replace the previous version of the bill with one that establishes the time period for the tax amnesty. It tie-bars the bill to several other bills also (see Jacobs amendment for details).
The substitute passed by voice vote
Amendment offered
by
To eliminate the tie-bars in this bill to Senate Bills 1, 69, 838 and 4514. With the te-bar, this bill cannot become law unless those ones do also. Those bills would phase-out the Michigan Business Tax surcharge, raise maximum earnings caps that limits eligibility for a lower small business MBT rate, and suspend an increase in the Earned Income Tax Credit.
The amendment failed 15 to 21 (details)
Passed in the Senate 24 to 12 (details)
To authorize a delinquent tax payment amnesty period of up to 60 days and ending Dec. 31, 2009, during which all criminal and civil penalties would be waived for having in the past failed to file or pay income or other state tax, or for making an excessive claim for a refund. To get the waiver a taxpayer would have to make full payment of the tax and interest due, either in a lump sum or through an installment plan. If back taxes are not paid during this period, a 25 percent penalty would be tacked on to the balance.
Referred to the Committee on Tax Policy
Substitute offered
by
To replace the previous version of the bill with one that revises details but does not change the substance as previously described.
The substitute passed by voice vote
Amendment offered
by
To authorize hiring collection agencies to go after delinquent taxpayers who would get a commission based on how much they collect, with higher commissions if they collect more from taxpayers.
The amendment failed by voice vote
Amendment offered
by
To authorize hiring collection agencies to go after delinquent taxpayers after the amnesty period. These agencies (referred to as "bounty hunters" by amendment opponents) would get a commission based on how much they collect.
The amendment passed by voice vote
Passed in the House 58 to 49 (details)
To open a delinquent tax payment amnesty period from May 15 to June 30, 2011, during which all criminal and civil penalties would be waived for having failed in the past to file or pay income or other state tax, or for making an excessive claim for a refund. To get the waiver a taxpayer would have to make full payment of the tax plus interest, either in a lump sum or through an installment plan. Delinquent taxpayers who fail to take advantage would be subect to additional penalties after the amnesty ends, and collection agencies would be hired on a commission basis to go after delinquent taxpayers. This is one of the one-time revenue sources proposed to close the gap between expected revenue and desired spending (the “deficit”) in the fiscal year that begins Oct. 1, 2010.
Amendment offered
by
To strip out the provision added by the House that would authorize hiring collection agencies to go after delinquent taxpayers who would get a commission based on how much they collect.
The amendment passed by voice vote
Passed in the Senate 33 to 4 (details)
To open a delinquent tax payment amnesty period from May 15 to June 30, 2011, during which all criminal and civil penalties would be waived for having failed in the past to file or pay income or other state tax, or for making an excessive claim for a refund. To get the waiver a taxpayer would have to make full payment of the tax plus interest, either in a lump sum or through an installment plan. Delinquent taxpayers who fail to take advantage would be subect to additional penalties. This is one of the one-time revenue sources proposed to close the gap between expected revenue and desired spending (the “deficit”) in the fiscal year that begins Oct. 1, 2010.
Passed in the House 57 to 48 (details)
To concur with the Senate-passed version of the bill, which stripped out the House provision authorizing collection agencies to go after delinquent taxpayers on a commission basis.
