2005 House Bill 5355

Prohibit retroactive tax rulings

Introduced in the House

Oct. 25, 2005

Introduced by Rep. Fulton Sheen (R-88)

To prohibit the Michigan Department of Treasury from issuing retroactive rulings on the application or interpretations of a tax law.

Referred to the Committee on Tax Policy

Nov. 30, 2005

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 6, 2005

Passed in the House 98 to 8 (details)

Received in the Senate

Dec. 7, 2005

Referred to the Committee on Finance

Jan. 19, 2006

Reported without amendment

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

Substitute offered

To replace the previous version of the bill with one that also requires a taxpayer to use a Department of Treasury form to request a letter ruling on a tax law interpretation.

The substitute passed by voice vote

Passed in the Senate 22 to 15 (details)

To prohibit the Michigan Department of Treasury from issuing retroactive rulings on the application or interpretations of a tax law.

Received in the House

Jan. 19, 2006

Jan. 24, 2006

Passed in the House 77 to 29 (details)

To concur with the Senate-passed version of the bill.

Vetoed by Gov. Jennifer Granholm

Feb. 3, 2006