2021 Senate Bill 248 / 2022 Public Act 148

Revise state income tax partnership treatment

Introduced in the Senate

March 17, 2021

Introduced by Sen. Jim Runestad (R-15)

To prescribe methods in the state business income tax for reporting federal income adjustments due to partnership level audits.

Referred to the Committee on Finance

March 25, 2021

Reported without amendment

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

April 22, 2021

Passed in the Senate 34 to 0 (details)

Received in the House

April 22, 2021

Referred to the Committee on Tax Policy

May 26, 2021

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Nov. 4, 2021

Substitute offered by Rep. Matt Hall (R-63)

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Nov. 10, 2021

Passed in the House 104 to 1 (details)

To prescribe methods in the state business income tax for reporting federal income adjustments due to partnership level audits.

Received in the Senate

Nov. 30, 2021

June 30, 2022

Passed in the Senate 35 to 0 (details)

Signed by Gov. Gretchen Whitmer

July 19, 2022