MI HB5819

Amends section 28 of the 1941 Revenue Collection Act (MCL 205.28) to allow the state treasurer to disclose taxpayer names and addresses to the extent required under section 1310b of the Revised Judicature Act of 1961 for jury selection purposes.

Changes references from "pursuant to" to "under" in three locations regarding disclosure of tax information under judicial orders for support obligations and criminal investigations.

Requires the Department of Treasury to annually report statistics on the Michigan Business Tax Act broken down by business sector and firm size (with no grouping containing fewer than 10 taxpayers) while maintaining taxpayer confidentiality.

Clarifies disclosure exceptions allowing information sharing with state agencies, the federal government, and reciprocating states for tax enforcement and collection purposes when confidentiality protections are equivalent.

Makes the bill contingent on enactment of either Senate Bill ____ or House Bill 5820, meaning it does not take effect unless one of those companion bills is enacted.