HB 6136 Summary

• Amends section 44 of the Michigan Employment Security Act to modify the taxable wage limit provisions for unemployment insurance contributions.

• Adds language specifying that the $9,500.00 taxable wage limit applies when the unemployment compensation fund balance does not meet conditions for reduction, unless a state of emergency under the Emergency Management Act or 1945 PA 302 requires employers to close or limit operations.

• Clarifies references to Internal Revenue Code sections 6053(a) and 405(a) by adding "of 1986" to ensure proper statutory citations.

• Updates capitalization and formatting of references to Internal Revenue Service Publication 15-A ("Employer's Supplemental Tax Guide") for consistency.

• Maintains existing definitions and exclusions for remuneration and wages while preserving federal unemployment tax credit qualification requirements.