A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 8 (MCL 206.8), as amended by 2018 PA 38.
Senate Bill No. 9 proposes amendments to the Income Tax Act of 1967. Specifically, it seeks to revise section 8 of the Michigan Compiled Laws (MCL) 206.8, which was previously amended by the 2018 Public Act 38. The bill aims to redefine "dependent" for tax purposes to include a fetus that has completed at least 12 weeks of gestation by the end of the tax year and has been under a physician's care since at least that time. The bill provides definitions for "fetus" and "physician" within this context. Additionally, it clarifies the definitions of "employee" and "employer" as they relate to federal income tax withholding requirements.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
