2011 House Bill 4946 / Public Act 170

Corporate Income Tax “cleanup” package

Introduced in the House

Sept. 13, 2011

Introduced by Rep. Jud Gilbert (R-81)

To make a number of clarifications, corrections or technical adjustments to provisions of the state income tax related to the taxation of businesses. The package consists of House Bills 4937 to 4968. This bill specifies the tax treatment of persons joining or leaving a “unitary business group” midway through the tax year.

Referred to the Committee on Tax Policy

Sept. 14, 2011

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Sept. 21, 2011

Passed in the House 63 to 45 (details)

Received in the Senate

Sept. 22, 2011

Sept. 28, 2011

Amendment offered by Sen. Jack Brandenburg (R-11)

To clarify a reference to the federal tax code's application.

The amendment passed by voice vote

Amendment offered by Sen. Rebekah Warren (D-18)

To limit the scope of some current tax law provisions to financial instututions only.

The amendment failed 10 to 28 (details)

Passed in the Senate 26 to 12 (details)

To make a number of clarifications, corrections or technical adjustments to provisions of the state income tax related to the taxation of businesses. The package consists of House Bills 4937 to 4968. This bill specifies the tax treatment of persons joining or leaving a “unitary business group” midway through the tax year.

Received in the House

Oct. 4, 2011

Oct. 5, 2011

Passed in the House 63 to 46 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Rick Snyder

Oct. 11, 2011