A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending sections 311, 504, and 522 (MCL 206.311, 206.504, and 206.522), section 311 as amended by 2011 PA 38, section 504 as amended by 1993 PA 328, and section 522 as amended by 2015 PA 179.
The bill aims to streamline the tax return filing process, establish criteria for extensions, and refine definitions pertinent to tax credits and exemptions, such as "blind" and "claimant." It mandates timely tax return filings and payments, with provisions for extensions under certain conditions, including federal equivalents and combat zone service.
Introduced
by
Referred to the Committee on Government Operations
