2011 House Bill 4484 / Public Act 45

Repeal pension income tax exemption

Introduced in the House

March 23, 2011

Introduced by Rep. Jud Gilbert (R-81)

To no longer exempt judge’s pension income from the state income tax, as proposed by Gov. Rick Snyder as part of a plan to reduce the state business tax. Under current law, government employee pensions are completely exempt, and private sector retiree pension is exempt up to $45,120 on a single return and $90,240 on joint returns.

Referred to the Committee on Tax Policy

April 27, 2011

Reported without amendment

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

Substitute offered

The substitute passed by voice vote

April 28, 2011

Passed in the House 57 to 52 (details)

Received in the Senate

May 4, 2011

Referred to the Committee on Reforms, Restructuring, and Reinventing

May 12, 2011

Reported without amendment

With the recommendation that the bill pass.

Passed in the Senate 19 to 19 (details)

Signed by Gov. Rick Snyder

May 25, 2011