2026 Senate Bill 1083

Taxation: administration; calculation of interest and penalties related to the issuance of certain refunds; provide for.

A bill to amend 1941 PA 122, entitled “An act to establish the revenue collection duties of the department of treasury; to prescribe its powers and duties as the revenue collection agency of this state; to prescribe certain powers and duties of the state treasurer; to establish the collection duties of certain other state departments for money or accounts owed to this state; to regulate the importation, stamping, and disposition of certain tobacco products; to provide for the transfer of powers and duties now vested in certain other state boards, commissions, departments, and offices; to prescribe certain duties of and require certain reports from the department of treasury; to provide procedures for the payment, administration, audit, assessment, levy of interests or penalties on, and appeals of taxes and tax liability; to prescribe its powers and duties if an agreement to act as agent for a city to administer, collect, and enforce the city income tax act on behalf of a city is entered into with any city; to provide an appropriation; to abolish the state board of tax administration; to prescribe penalties and provide remedies; and to declare the effect of this act,” by amending section 30 (MCL 205.30), as amended by 2016 PA 267.

Introduced in the Senate

July 1, 2026

Introduced by Sen. Roger Victory (R-31) and 11 co-sponsors

Co-sponsored by Sens. Michael Webber (R-9), Kevin Daley (R-26), Joseph Bellino (R-16), Ed McBroom (R-38), Mark Huizenga (R-30), Roger Hauck (R-34), Jon Bumstead (R-32), Lana Theis (R-22), Dan Lauwers (R-25), Aric Nesbitt (R-20) and Rick Outman (R-33)

Referred to the Committee on Appropriations