Bill Summary: HB 4992

• Removes population threshold of 600,000 residents, allowing any city that enters into an agreement with the Department of Treasury to administer city income taxes to use enhanced collection procedures including liens, wage garnishment, and levies.

• Establishes a 60-day informal conference process before the Department of Treasury for cities with administration agreements, replacing the previous 30-day protest period with the local administrator.

• Creates new appeal process to the Tax Tribunal for taxpayers in cities with Department agreements, requiring participation in an informal conference as a prerequisite to appeal within 35 days of final assessment.

• Eliminates the requirement for a local income tax board of review in cities that enter into administration agreements with the Department of Treasury, streamlining the dispute resolution process.

• Allows employers outside a city to voluntarily register and withhold income taxes on residents' compensation if the city has an agreement with the Department of Treasury.