An act to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts,” by amending the title and sections 30, 51, 272, and 695 (MCL 206.30, 206.51, 206.272, and 206.695), the title and section 272 as amended and section 695 as added by 2011 PA 38, section 30 as amended by 2022 PA 5, and section 51 as amended by 2020 PA 75, and by adding sections 51h, 476, and 696.
Phases in exemptions for pension income but not other sources of retirement income; increase a refundable tax credit based on income and dependents; and earmark money from the Corporate Income Tax to selective business subsidy programs.
Co-sponsored by Reps.
Referred to the Committee on Tax Policy
Discharged from committee
Substitute H-1 offered
by
The substitute failed by voice vote
Co-sponsored by Reps.
The substitute failed by voice vote
1. Amend page 21, line 28, after “section,” by inserting “for tax years beginning on and after January 1, 2023,”.
2. Amend page 21, line 29, after “apply” by striking out the balance of the page through “may” on line 25 of page 22 and inserting “the limitations and restrictions in subsection (9) or”.
3. Amend page 22, line 28, by striking out all of subdivision (e).
The amendment failed by voice vote
Passed in the House 67 to 41 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee of the Whole
Reported with substitute S-2
Substitute S-2 concurred in by voice vote
Passed in the Senate 20 to 18 (details)
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.90%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.91%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.92%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.93%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.94%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.95%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.96%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.97%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.98%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 3.99%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.00%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.01%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.02%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.03%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.04%.” and relettering the remaining subdivision.
The amendment failed by voice vote
1. Amend page 1, line 8, after “(b)” by striking out “Except as otherwise provided under subdivision (c), on” and inserting “On”.
2. Amend page 1, line 9, after “2012” by inserting “and before January 1, 2023”.
3. Amend page 1, following line 9, by inserting:
“(c) Except as otherwise provided under subdivision (d), on and after January 1, 2023, 4.05%.” and relettering the remaining subdivision.
The amendment failed by voice vote
Substitute S-2 not concurred in 53 to 56 (details)
Referred to the Committee of Conference
Reported from the Committee of Conference
Conference report adopted 56 to 53 (details)
Reported from the Committee of Conference
Conference report adopted 20 to 17 (details)
Motion to give immediate effect
by
The motion did not prevail 20 to 17 (details)
Motion to reconsider immediate effect
by
The motion prevailed by voice vote
Motion to give immediate effect
Consideration postponed
Motion to give immediate effect
The motion did not prevail by voice vote
