MI HB5924

Requires the lottery bureau to withhold city income taxes from lottery prizes if the winner resides in a city that has adopted an ordinance imposing income tax on residents under the City Income Tax Act, 1964 PA 284.

The withholding amount is calculated by applying the city's income tax rate on resident income to the prize amount at the time the prize is won.

Mandates the lottery bureau immediately transfer all withheld city income taxes to the applicable city.

Applies only when federal or state income taxes are already being withheld from the prize.