2003 House Bill 4569 / Public Act 24

Introduced in the House

April 10, 2003

Introduced by Rep. Barbara Farrah (D-13)

To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan use 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 Committee on Tax Policy

May 7, 2003

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

May 8, 2003

Substitute offered

The substitute passed by voice vote

Amendment offered by Rep. James Koetje (R-86)

The amendment passed by voice vote

Passed in the House 79 to 27 (details)

To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan use 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.

Received in the Senate

May 13, 2003

Referred to the Committee on Finance

June 3, 2003

Reported without amendment

With the recommendation that the bill pass.

June 5, 2003

Passed in the Senate 36 to 2 (details)

To increase the liablilty of members or managers of limited liability companies and partnerships to pay delinquent Michigan use 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.

Signed by Gov. Jennifer Granholm

June 24, 2003