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  • 2023-2024
  • Taxes

2023 Senate Bill 82 / Public Act 14

Use tax: exemptions; firearm safety devices; exempt.

2023 House Bill 4001 / Public Act 4

Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for.

Mackinac Center Analysis

Phases in exemptions for pension income but not other sources of retirement income; increase a refundable tax credit based on income and dependents; and earmark money from the Corporate Income Tax to selective business subsidy programs.

  • Introduced by Rep. Angela Witwer (D-76) on Jan. 12, 2023
  • Passed 67 to 41 in the House on Jan. 26, 2023
  • Substitute concurred in by the Senate on Feb. 1, 2023
  • Passed 20 to 18 in the Senate on Feb. 1, 2023
  • Substitute not concurred in by the House on Feb. 1, 2023
  • Conference report adopted by the House on Feb. 9, 2023
  • Conference report adopted by the Senate on Feb. 16, 2023
  • Signed by Gov. Gretchen Whitmer on March 7, 2023