MI HR0213

Urges the U.S. Congress to discontinue federal taxation of state and local income tax refunds received by taxpayers who itemize deductions.

Identifies that current Internal Revenue Code requires taxpayers who deduct state and local income taxes and receive refunds to report those refunds as taxable federal income in the following year.

Claims this practice creates confusion and appears as double taxation, while also increasing administrative burden on federal, state, and local tax agencies.

Requests removal of the refund taxation requirement as part of federal income tax code overhaul to simplify tax filing and reduce compliance complexity.

Directs transmission of the resolution to the President of the U.S. Senate, Speaker of the U.S. House of Representatives, and Michigan's congressional delegation.