2023 Senate Bill 144

Individual income tax: credit; earned income tax credit; increase.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 272a.

Mackinac Center Analysis

Increases a refundable tax credit based on income and dependents. Note: An increase in the EITC had already passed but lacked the immediate effect necessary to allow claimants to receive payments in the current fiscal year.

Introduced in the Senate

March 7, 2023

Introduced by Sen. Kristen McDonald Rivet (D-35) and 14 co-sponsors

Co-sponsored by Sens. Dayna Polehanki (D-5), Darrin Camilleri (D-4), Mallory McMorrow (D-8), Jeff Irwin (D-15), Mary Cavanagh (D-6), Sam Singh (D-28), Stephanie Chang (D-3), Veronica Klinefelt (D-11), Sue Shink (D-14), John Cherry (D-27), Sylvia Santana (D-2), Rosemary Bayer (D-13), Kevin Hertel (D-12) and Sarah Anthony (D-21)

Referred to the Committee on Housing and Human Services

March 21, 2023

Reported with substitute S-1

March 22, 2023

Referred to the Committee of the Whole

April 25, 2023

Reported with substitute S-1

Substitute S-1 concurred in by voice vote

April 27, 2023

Amendment offered by Sen. Lana Theis (R-22)

1.

Amend page 2, following line 15, by inserting:

“Enacting section 1. Section 695 of the income tax act of 1967, 1967 PA 281, MCL 206.695, is repealed.”.

The amendment failed 17 to 20 (details)

Passed in the Senate 27 to 10 (details)

Received in the House

April 27, 2023

Referred to the Committee on Tax Policy