HB 6072 Summary

• Amends section 21 of the Michigan Estate Tax Act to replace gendered language with gender-neutral terminology throughout the statute.

• Changes "pursuant to" to "under" in references to section 10 and parts 361 and 93 of the Natural Resources and Environmental Protection Act.

• Replaces "wife or widow" with "spouse or surviving spouse" and "husband or widower" with "spouse or surviving spouse" in the definition of "qualified heir."

• Updates statutory cross-references to cite 1994 PA 451 and MCL sections instead of older Act No. 451 citation format.

• Takes effect only upon ratification of Senate Joint Resolution ____ or House Joint Resolution T (request no. 02690'19) by the 100th Legislature as a constitutional amendment.