2025 House Bill 4170

Individual income tax: rate; rollback of rate to 4.05% and effect of a triggering rate reduction; provide for, and clarify permanency.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 51 (MCL 206.51), as amended by 2023 PA 4.

Official record

Mackinac Center Analysis

This bill reduces the personal income tax rate down to 4.05% where it should have remained after 2023 before the Supreme Court ruled otherwise.

Introduced in the House

March 5, 2025

Introduced by Rep. Kathy Schmaltz (R-46) and 23 co-sponsors

Co-sponsored by Reps. Joseph Pavlov (R-64), Doug Wozniak (R-59), Cameron Cavitt (R-106), Greg Markkanen (R-110), Jay DeBoyer (R-63), Mike Mueller (R-72), Mike Hoadley (R-99), Steve Frisbie (R-44), Alicia St. Germaine (R-62), James DeSana (R-29), David Prestin (R-108), Nancy DeBoer (R-86), John Roth (R-104), Steve Carra (R-36), Timothy Beson (R-96), Jamie Thompson (R-28), Angela Rigas (R-79), Parker Fairbairn (R-107), Ken Borton (R-105), William Bruck (R-30), Rylee Linting (R-27), Tom Kunse (R-100) and Curtis VanderWall (R-102)

Referred to the Committee on Finance

March 11, 2025

Reported without amendment

March 18, 2025

Passed in the House 65 to 43 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote