2023 Senate Bill 160 / Public Act 29

Taxation: other; reporting estimate of amount of use tax forgone; modify to reflect change in use tax act.

An act to amend 1979 PA 72, entitled “An act to require the governor to report certain tax information with the annual budget message to the legislature,” by amending section 6 (MCL 21.276), as amended by 1983 PA 7.

House Fiscal Agency Analysis

Senate Bill 160 amends 1979 PA 72 to update a statutory reference and make other changes. Previously, 1979 PA 72 required the governor to report the amount of use tax forgone under section 2(f) of the Use Tax Act from the imposition of the tax on the difference between the agreed-upon value of a motor vehicle, trailer coach, or titled watercraft used as part payment of the purchase price (i.e., trade-in) and the full retail price of the motor vehicle, trailer coach, or titled watercraft being purchased, rather than upon the full retail price of the motor vehicle, trailer coach, or titled watercraft. The bill changes the Use Tax Act citation to instead refer to section 2(1)(f) and replaces the term trailer coach with recreational vehicle (except for the instance underlined above).

Introduced in the Senate

March 9, 2023

Introduced by Sen. Sam Singh (D-28)

Referred to the Committee on Finance, Insurance, and Consumer Protection

March 16, 2023

Discharged from committee

Referred to the Committee of the Whole

Reported with amendment

1. Amend page 2, lines 14-16, by striking out all of enacting section 1.

Amendment concurred in by voice vote

Passed in the Senate 36 to 1 (details)

Received in the House

March 21, 2023

Referred to the Committee on Judiciary

April 26, 2023

Discharged from committee

Passed in the House 92 to 16 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

April 27, 2023

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

May 8, 2023