Public Act 25 of 2003

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• Introduced by Rep. Paula Zelenko (D) on April 10, 2003, to increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
  • Referred to the House Tax Policy Committee on April 10, 2003.
  • Reported in the House on May 7, 2003, with the recommendation that the substitute (H-1) be adopted and that the bill then pass.
  • Substitute offered in the House on May 8, 2003, to replace the previous version of the bill with one which requires the Department of Treasury to determine exactly which officers, members, managers, or partners were actually responsible for filing and paying the delinquent taxes. Those who did not have “control, supervision or responsibility” over such matters would not be liable. The substitute passed by voice vote in the House on May 8, 2003.
  • Amendment offered by Rep. James Koetje (R) on May 8, 2003, to make the bill prosepective only in its effect, not retroactive. The amendment passed by voice vote in the House on May 8, 2003.
• Passed 81 to 25 in the House on May 8, 2003, to increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
  Who Voted "Yes" and Who Voted "No"
• Received in the Senate on May 13, 2003.
  • Referred to the Senate Finance Committee on May 13, 2003.
  • Reported in the Senate on June 3, 2003, with the recommendation that the bill pass.
• Passed 36 to 2 in the Senate on June 5, 2003, to increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan sales tax owed by the enterprise. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget. Only those officers, members, managers, or partners responsible for filing and paying delinquent taxes would be liable; those who did not have “control, supervision or responsibility” over such matters would not be liable. This bill is one of many authorizing “revenue enhancements” which Gov. Jennifer Granholm has proposed to close a gap between state spending and expected revenue in the Fiscal Year 2003-2004 budget.
  Who Voted "Yes" and Who Voted "No"
• Signed by Gov. Jennifer Granholm on June 24, 2003.