MI HB6262

Requires Michigan to defer payroll taxes for qualifying employees of the executive and legislative branches of state government pursuant to the Presidential Memorandum on Deferring Payroll Tax Obligations issued August 8, 2020.

Defines "qualifying employee" as an employee of executive or legislative branch state government who qualifies for payroll tax deferral under the presidential memorandum.

Requires the state to pay deferred payroll taxes to qualifying employees on their behalf.

Provides that if the state or qualifying employee is required to repay deferred payroll taxes to the federal government, the state and employee shall each pay 50% of the amount owed.