2026 House Bill 5925

Corporate income tax: deductions; federal deduction for certain outsourcing expenses; add back.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 623 (MCL 206.623), as amended by 2021 PA 135.

Official record

AI Analysis – Experimental

Amends Michigan's corporate income tax law to require companies to add back certain expenses related to outsourcing or relocating business activities out of state, thereby discouraging the offshoring or relocation of Michigan-based operations.

Introduced in the House

April 30, 2026

Introduced by Rep. Denise Mentzer (D-61) and 10 co-sponsors

Co-sponsored by Reps. Reggie Miller (D-31), Peter Herzberg (D-25), Dylan Wegela (D-26), Sharon MacDonell (D-56), Julie Brixie (D-73), Natalie Price (D-6), Regina Weiss (D-5), Stephen Wooden (D-81), Kelly Breen (D-21) and Mike McFall (D-14)

Referred to the Committee on Economic Competitiveness