2023 House Bill 4391

Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice to certain taxpayers.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 471 (MCL 206.471), as amended by 2011 PA 38, and by adding section 707a.

Official record

AI Analysis – Experimental

The bill proposes changes to section 471, enhancing the administration of the tax by the department, including the maintenance of taxpayer records, computation of tax, and the procedures for returns and payments. It aligns certain rules with the Internal Revenue Service's rulings, unless inconsistent.

Introduced in the House

April 12, 2023

Introduced by Rep. Brenda Carter (D-53) and 13 co-sponsors

Co-sponsored by Reps. Kelly Breen (D-21), Rachel Hood (D-81), Alabas Farhat (D-3), Felicia Brabec (D-33), Christine Morse (D-40), Natalie Price (D-5), Regina Weiss (D-6), Will Snyder (D-87), Penelope Tsernoglou (D-75), Kara Hope (D-74), Joey Andrews (D-38), Jim Haadsma (D-44) and Helena Scott (D-7)

Referred to the Committee on Labor