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2005 House Bill 5095: Authorize tax amnesty “window”

Public Act 227 of 2005

Introduced by Rep. Paul Condino (D) on August 17, 2005
To authorize a tax amnesty “window” from Jan. 1 through Feb 28, 2006, during which those who owe delinquent sales, use or income taxes would be exempt from civil and criminal penalties if they file and pay in full, or pay under an installment plan specified in the bill. Also, the bill would establish an "affiliate nexus standard" that could make out-of-state affiliate of a Michigan company subject to this state's Single Business Tax, sales tax, and use tax.   Official Text and Analysis.
Referred to the House Tax Policy Committee on August 17, 2005
Reported in the House on August 31, 2005
With the recommendation that the substitute (H-2) be adopted and that the bill then pass.
Substitute offered in the House on August 31, 2005
To not include the "affiliate nexus standard" provision, which is moved to House Bill 5107 instead.
The substitute passed by voice vote in the House on August 31, 2005
Amendment offered by Rep. Fulton Sheen (R) on August 31, 2005
To tie-bar the bill to the other business tax cut and tax exemption repeal bills in the package, meaning this bill cannot become law unless those ones do also. Specifically, these are House Bills 4972, 4973, 4980, 5096, 5097, 5098, 5106, 5107, and 5108.
The amendment passed by voice vote in the House on August 31, 2005
Amendment offered by Rep. Fulton Sheen (R) on August 31, 2005
To not impose certain "penalties on penalties" for past due taxes.
The amendment passed by voice vote in the House on August 31, 2005
To authorize a tax amnesty “window” from Jan. 1 through Feb. 28, 2006, during which those who owe delinquent sales, use or income taxes would be exempt from civil and criminal penalties if they file and pay in full, or pay under an installment plan specified in the bill. Also, to revise certain penalties for delinquent taxes. The bill is part of a tax revision package that trades off tax cuts with certain increased tax levies and other measures to create a net business tax cut. See House Bill 5108.
Received in the Senate on September 6, 2005
Referred to the Senate Finance Committee on September 6, 2005
Substitute offered in the Senate on October 25, 2005
To replace the previous version of the bill with one that makes it part of a business tax cut proposal offered by Sen. Majority Leader Ken Sikkema as an alternative to a larger tax cut passed by the House. This is linked to Senate Bill 633, which would cut the SBT rate from 1.9 percent to 1.84 percent.
The substitute passed by voice vote in the Senate on October 25, 2005
To authorize a tax amnesty “window” from Jan. 1 through Feb. 28, 2006, during which those who owe delinquent sales, use or income taxes would be exempt from civil and criminal penalties if they file and pay in full, or pay under an installment plan specified in the bill. Also, to revise certain penalties for delinquent taxes. The bill is part of a tax revision package that trades off tax cuts with certain increased tax levies and other measures to create a net business tax cut. See Senate Bill 633.
Received in the House on October 25, 2005
Substitute offered by Rep. Fulton Sheen (R) on November 10, 2005
To replace the previous version of the bill with one that reflects the agreement struck between Gov. Jennifer Granholm and Republican legislative leaders to adopt modest business tax cuts and a scaled-down "21st Century Jobs Fund." This does not include the tax amnesty provision of earlier versions of the bill. See House-passed version for details.
The substitute passed by voice vote in the House on November 10, 2005
Substitute offered by Rep. Fulton Sheen (R) on November 10, 2005
To not link the bill to Senate Bill 634, which would eliminate the weighting or apportionment of in-state payroll and property in the formula used to calculate a firm's Single Business Tax liability, and base the liability 100 percent on sales.
The substitute passed by voice vote in the House on November 10, 2005
Received in the Senate on November 10, 2005
To increase penalties levied for non-payment of delinquent sales, use or income taxes. This is part of an agreement struck between Gov. Jennifer Granholm and Republican legislative leaders on modest business tax cuts and subsidies for selected businesses.
Signed by Gov. Jennifer Granholm on November 21, 2005

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