An act to amend 1964 PA 284, entitled “An act to permit the imposition and collection by cities of an excise tax levied on or measured by income; to permit the collection and administration of the tax by the state; to provide the procedure including referendums for, and to require the adoption of a prescribed uniform city income tax ordinance by cities desiring to impose and collect such a tax; to limit the imposition and collection by cities and villages of excise taxes levied on or measured by income; to prescribe the powers and duties of certain state and municipal agencies, departments, and officials; to establish the city income tax trust fund; to provide for appeals; and to prescribe penalties and provide remedies,” by amending sections 6 and 9 of chapter 1 and sections 3, 73, 84, 85, 86a, 86b, 86c, 91, 92, and 93 of chapter 2 (MCL 141.506, 141.509, 141.603, 141.673, 141.684, 141.685, 141.686a, 141.686b, 141.686c, 141.691, 141.692, and 141.693), section 6 of chapter 1 as amended and sections 86a, 86b, and 86c of chapter 2 as added by 2018 PA 456 and section 9 of chapter 1 as added and sections 3, 73, 84, 85, 92, and 93 of chapter 2 as amended by 1996 PA 478, and by adding section 92a to chapter 2.
Senate Bill 507 would modify the City Income Tax Act (“Act”) to provide new and modified city income tax collection procedures and expand certain conditions to all cities who enter into an agreement with the Department of Treasury (“department”) to administer, enforce, and collect the city income tax. The bill would authorize an employer that does not do business in or maintain an establishment in a city that has entered into an agreement with the department to administer, enforce, and collect the city income tax to voluntarily register to withhold taxes on compensation of employees that are residents of that city. Current law limits this registration to employers with employees who are residents of the city of Detroit.
Introduced
by
Referred to the Committee of the Whole
Reported without amendment
Substitute S-2 offered
by
The substitute passed by voice vote
Passed in the Senate 20 to 18 (details)
Referred to the Committee on Appropriations
Reported without amendment
Passed in the House 56 to 54 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
