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MI HB6532

Bill

Status

Introduced

11/30/2022

Primary Sponsor

Yousef Rabhi

Click for details

Origin

House of Representatives

101st Legislature

AI Summary

  • Increases corporate income tax rate from 6.0% to 8.5% effective for tax year 2023 and thereafter.

  • Dedicates 29.4% of corporate income tax revenue to Michigan transportation fund beginning October 1, 2023, with remainder going to general fund.

  • Modifies retirement and pension benefits deductions for individuals by changing language from "limitations and restrictions set forth" to "unless otherwise elected and restricted" for tax years beginning January 1, 2023 and after.

  • Updates first-time home buyer savings program reference to cite 2022 PA 6, MCL 565.1001 to 565.1013 in personal income tax deduction provisions.

  • Makes grammatical corrections throughout section 30, changing "who" to "that" in references to disabled persons and veterans.

Legislative Description

Corporate income tax: rate; increase of corporate income tax rate, earmark to the Michigan transportation fund, and modification of retirement or pension benefits deduction; provide for. Amends secs. 30, 623 & 695 of 1967 PA 281 (MCL 206.30 et seq.).

State agencies (existing): treasury

Last Action

Bill Electronically Reproduced 12/01/2022

12/1/2022

Committee Referrals

Tax Policy11/30/2022

Full Bill Text

No bill text available