2025 House Bill 4324

Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice to certain taxpayers.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 471 (MCL 206.471), as amended by 2023 PA 100, and by adding section 707a.

Official record

AI Analysis – Experimental

Amends the Income Tax Act to enhance transparency in tax administration and employment classification, requiring additional information on tax returns and instruction booklets, and mandates notices to individuals on Form 1099-MISC regarding employee classification.

Introduced in the House

April 16, 2025

Introduced by Rep. Brenda Carter (D-53) and 17 co-sponsors

Co-sponsored by Reps. Donavan McKinney (D-11), Regina Weiss (D-5), Mai Xiong (D-13), Carrie Rheingans (D-47), Erin Byrnes (D-15), Kelly Breen (D-21), Mike McFall (D-14), Dylan Wegela (D-26), Kimberly Edwards (D-12), Penelope Tsernoglou (D-75), Jason Hoskins (D-18), Jennifer Conlin (D-48), Amos O’Neal (D-94), Matt Longjohn (D-40), Natalie Price (D-6), Sharon MacDonell (D-56) and Joey Andrews (D-38)

Referred to the Committee on Economic Competitiveness