2011 Senate Bill 368 / Public Act 304

Clarify treatment of certain revenue under former SBT

Introduced in the Senate

May 10, 2011

Introduced by Sen. Jack Brandenburg (R-11)

To clarify the treatment under the former Single Business Tax of certain revenue that is not received in the regular course of the person's trade or business.

Referred to the Committee on Finance

Nov. 1, 2011

Reported without amendment

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

Nov. 8, 2011

Substitute offered

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. 9, 2011

Passed in the Senate 37 to 0 (details)

Received in the House

Nov. 9, 2011

Referred to the Committee on Tax Policy

Dec. 7, 2011

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 13, 2011

Passed in the House 108 to 0 (details)

To clarify the treatment under the former Single Business Tax of certain revenue that is not received in the regular course of the person's trade or business.

Signed by Gov. Rick Snyder

Dec. 27, 2011