Introduced
by
To authorize an amnesty from penalties for a business that underpays by 20 percent or less the quarterly payments required under the Michigan Business Tax during the first year of the tax (when many businesses had trouble calculating their likely liabilities), if the business estimates its tax using the same method on which it bases on its federal tax estimate.
Referred to the Committee on Tax Policy
Reported without amendment
With the recommendation that the substitute (H-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that revises various details, but does not change its substance. This version was subsequently superseded by another substitute with more changes.
The substitute failed by voice vote
Substitute offered
by
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the House 109 to 0 (details)
To authorize an amnesty from penalties for a business that underpays by 25 percent or less the quarterly payments required under the Michigan Business Tax during the first year of the tax (when many businesses had trouble calculating their likely liabilities), if the business estimates its tax using the same method on which it bases on its federal tax estimate.
Referred to the Committee on Finance
Substitute offered
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the Senate 37 to 0 (details)
To authorize an amnesty from penalties for a business that underpays by 25 percent or less the quarterly payments required under the Michigan Business Tax during the first year of the tax (when many businesses had trouble calculating their likely liabilities), if the business estimates its tax using the same method on which it bases on its federal tax estimate.
Passed in the House 110 to 0 (details)
