Taxation: excise taxes; excise tax on the purchase of wireless communications devices; require for purchases of devices primarily for the use of individuals under 18 years of age.
Individual income tax: flow-through entities; sourcing and apportionment provisions; update.
Economic development: plant rehabilitation; definition of qualified commercial activity; modify.
Insurance: other; sponsor of sponsored captive insurance company; modify.
Retirement: other; retirement program for certain nonpublic employees to participate in a benefit plan; create, and provide oversight.
Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act.
Individual income tax: deductions; deduction for certain physical facility services; provide for.
Crimes: arson; definition of arson; modify.
Taxation: hotel-motel; authority to levy an accommodation tax; expand.
Occupations: accounting; required hours of instruction for accountants; revise.
