2018 Senate Bill 750 / Public Act 39

Revise city income tax law to reflect federal and state personal exemption changes

Introduced in the Senate

Jan. 16, 2018

Introduced by Sen. Marty Knollenberg (R-13)

To revise the law that gives cities the power to impose their own personal income tax, by changing or deleting references to the federal tax code that are related to personal exemptions, and instead referencing relevant provisions the state income tax law. The recently enacted federal tax reform law no longer offers personal exemptions (it instead increased the standard deduction and child tax credits). See also House Bill 5520 and Senate Bill 748, which increase the personal exemption allowed by the state income tax.

Referred to the Committee on Finance

Jan. 17, 2018

Reported without amendment

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

Jan. 24, 2018

Passed in the Senate 37 to 0 (details)

Received in the House

Jan. 24, 2018

Referred to the Committee on Tax Policy

Jan. 31, 2018

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Feb. 14, 2018

Amendment offered by Rep. Jim Tedder (R-43)

To delete the tie-bar the bill to Senate Bills 749 and 750, meaning this bill can become law unless even if those related bills do not.

The amendment passed by voice vote

Passed in the House 109 to 0 (details)

To revise the law that gives cities the power to impose their own personal income tax, by changing or deleting references to the federal tax code that are related to personal exemptions, and instead referencing relevant provisions the state income tax law. The recently enacted federal tax reform law no longer offers personal exemptions (it instead increased the standard deduction and child tax credits). See also House Bill 5520 and Senate Bill 748, which increase the personal exemption allowed by the state income tax.

Signed by Gov. Rick Snyder

Feb. 28, 2018