2025 House Bill 4201

Individual income tax: retirement or pension benefits; department of corrections retirement and pension benefits; exempt from income taxes.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 30 (MCL 206.30), as amended by 2023 PA 4.

Official record

Mackinac Center Analysis

The bill amends the Income Tax Act of 1967 to allow state corrections officers to deduct retirement or pension benefits from their income tax liability.

Introduced in the House

March 11, 2025

Introduced by Rep. Kathy Schmaltz (R-46) and 21 co-sponsors

Co-sponsored by Reps. Joseph Pavlov (R-64), Doug Wozniak (R-59), Greg Markkanen (R-110), Cameron Cavitt (R-106), Mike Mueller (R-72), Angela Rigas (R-79), Steve Frisbie (R-44), David Prestin (R-108), Parker Fairbairn (R-107), Ken Borton (R-105), John Roth (R-104), Tom Kunse (R-100), Brian BeGole (R-71), Karl Bohnak (R-109), Bill Schuette (R-95), Mai Xiong (D-13), William Bruck (R-30), Carrie Rheingans (D-47), Gina Johnsen (R-78), Angela Witwer (D-76) and Curtis VanderWall (R-102)

Referred to the Committee on Finance

April 22, 2025

Reported with substitute H-3

May 14, 2025

Substitute H-3 concurred in by voice vote

Passed in the House 102 to 4 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

Received in the Senate

May 20, 2025

Referred to the Committee on Finance, Insurance, and Consumer Protection