2025 House Bill 4051

Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 30 (MCL 206.30), as amended by 2023 PA 4.

Official record

AI Analysis – Experimental

The bill amends the Income Tax Act of 1967 to adjust taxable income definitions, introduce deductions for tipped employees, and modify retirement benefit deductions, with phased timelines and specific conditions for various exemptions and deductions.

Introduced in the House

Jan. 30, 2025

Introduced by Rep. Joseph Aragona (R-60) and 15 co-sponsors

Co-sponsored by Reps. Ron Robinson (R-58), Ken Borton (R-105), Jay DeBoyer (R-63), Angela Rigas (R-79), Doug Wozniak (R-59), Kathy Schmaltz (R-46), Jimmie Wilson (D-32), Gina Johnsen (R-78), Matt Bierlein (R-97), Jerry Neyer (R-92), Mike McFall (D-14), Tom Kunse (R-100), David Martin (R-68), Timothy Beson (R-96) and Jason Woolford (R-50)

Referred to the Committee on Finance