2011 House Bill 4947 / Public Act 209

Corporate Income Tax “cleanup” package

Introduced in the House

Sept. 13, 2011

Introduced by Rep. Jud Gilbert (R-81)

To make a number of clarifications, corrections or technical adjustments to provisions of the state income tax related to the taxation of businesses. The package consists of House Bills 4937 to 4968. This bill deals with taxpayers transitioning from the repealed Michigan Business Tax to the new Corporate Income Tax, plus other details.

Referred to the Committee on Tax Policy

Sept. 14, 2011

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Sept. 20, 2011

Amendment offered by Rep. Jud Gilbert (R-81)

To clarify some details of this tax law "cleanup" bill, and make one provision retroactive.

The amendment passed by voice vote

Sept. 21, 2011

Passed in the House 62 to 46 (details)

Received in the Senate

Sept. 22, 2011

Oct. 6, 2011

Amendment offered

To establish a new date on which the bill will go into effect if passed.

The amendment passed by voice vote

Passed in the Senate 26 to 12 (details)

To make a number of clarifications, corrections or technical adjustments to provisions of the state income tax related to the taxation of businesses. The package consists of House Bills 4937 to 4968. This bill deals with taxpayers transitioning from the repealed Michigan Business Tax to the new Corporate Income Tax, plus other details.

Received in the House

Oct. 6, 2011

Oct. 18, 2011

Passed in the House 63 to 45 (details)

Signed by Gov. Rick Snyder

Oct. 25, 2011