An act to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits, rebates, and refunds of the taxes; to create certain funds; to provide for the expenditure of certain funds; to impose certain duties and requirements on certain officials, departments, and authorities of this state; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts,” by amending sections 254, 675, 813, 831, and 839 (MCL 206.254, 206.675, 206.813, 206.831, and 206.839), as added by 2021 PA 135.
Adjusts filing and payment procedures for both flow-through entities and individual taxpayers, starting from the 2021 tax year.
Introduced
by
Referred to the Committee on Tax Policy
Reported with substitute H-2
Substitute H-2 concurred in by voice vote
Passed in the House 104 to 5 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee on Government Operations
Discharged from committee
Referred to the Committee of the Whole
Reported without amendment
Passed in the Senate 38 to 0 (details)
