Tax Policy

State finance: authorities; land bank fast track act taxable status; modify. Amends secs. 4, 13 & 14 of 2003 PA 258 (MCL 124.754 et seq.).

Corporate income tax: flow-through entities; dates to make election to pay the tax and submit certain information; modify. Amends secs. 813, 831 & 839 of 1967 PA 281 (MCL 206.813 et seq.).

Property tax: other; locally adopted cap on a local unit’s own authority to levy a property tax millage; prohibit. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 34f.

Individual income tax: credit; e-bike transportation incentive program act; create. Creates new act.

Aeronautics: aircraft; aircraft registration fees; modify. Amends secs. 76 & 77 of 1945 PA 327 (MCL 259.76 & 259.77).

Fire: other; requirements for certain child care organizations and procedures for certain investigations; modify and make other revisions to 1973 PA 116. Amends secs. 2, 3, 5n, 10 & 11c of 1973 PA 116 (MCL 722.112 et seq.).

Individual income tax: credit; credit for certain investments in Michigan businesses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

Individual income tax: forms; health care coverage checkoff box and disclosure of insurance-relevant information; provide for. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 471a. TIE BAR WITH: SB 0633'23

Sales tax: other; nexus of marketplace facilitators; clarify. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 672.

Economic development: brownfield redevelopment authority; environmental brownfield redevelopment program; modify. Amends 1994 PA 451 (MCL 324.101 - 324.90106) by adding pt. 192.

Sales tax: exemptions; offset of the trade in value of personal electronics; provide for. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

Use tax: collections; tax on certain services; impose. Amends secs. 3 & 21 of 1937 PA 94 (MCL 205.93 & 205.111) & adds sec. 3d.

Property tax: exemptions; continuation of poverty exemption, without subsequent application, for homeowner who previously established eligibility; provide for in certain circumstances. Amends sec. 7u of 1893 PA 206 (MCL 211.7u).

Individual income tax: credit; community investment tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: HB 6021'24

Corporate income tax: credits; aerospace and defense technology related research and development credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 277 & 677.

Economic development: Michigan strategic fund; approval and certification of certain research and development tax credits; authorize. Amends title & secs. 7 & 9 of 1984 PA 270 (MCL 125.2007 & 125.2009).

Property tax: tax tribunal; methods for tax tribunal to hold small claims hearings; expand to include telephonically or by videoconferencing. Amends sec. 62 of 1973 PA 186 (MCL 205.762).

Health: anatomical gifts; inclusion on the donor registry of an individual who elects to be a donor on an income tax schedule; allow. Amends sec. 10120 of 1978 PA 368 (MCL 333.10120).

Vehicles: registration plates; special plates for dealers; modify. Amends sec. 244 of 1949 PA 300 (MCL 257.244).

Corporate income tax: credits; definitions for research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 716.

Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 3 of 1973 PA 186 (MCL 205.703).

Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 37 of 1973 PA 186 (MCL 205.737).

Use tax: exemptions; credit card surcharges; exempt from use tax. Amends sec. 2 of 1937 PA 94 (MCL 205.92).

Sales tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements, and add exemption for micro brewers. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68). TIE BAR WITH: SB 0416'23

Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5811'24

Individual income tax: credit; credit for certain qualified home improvements; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 253.

Economic development: downtown development authorities; exemption from real estate transfer taxes; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 228a of 2018 PA 57 (MCL 125.4228a). TIE BAR WITH: HB 5811'24

Taxation: state real estate transfer; state real estate transfer tax; repeal. Repeals 1993 PA 330 (MCL 207.521 - 207.537).

Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4kk & 20a.

Sales tax: other; nexus of marketplace facilitators; clarify. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

Sales tax: collections; certain requirements imposed on marketplace facilitators related to tax collections; provide exceptions and waivers. Amends sec. 5c of 1937 PA 94 (MCL 205.95c).

Individual income tax: credit; working parent credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272a.

Individual income tax: credit; credit for certain renovations made to a principal residence for senior citizens; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Individual income tax: credit; refundable credit to cover the cost of basic needs; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.

Sales tax: exemptions; tax exemption on catered fundraiser meals for nonprofits; provide for. Amends sec. 4q of 1933 PA 167 (MCL 205.54q).

Property tax: assessments; procedures related to appointing designated assessors; modify. Amends sec. 10g of 1893 PA 206 (MCL 211.10g).

Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

Individual income tax: rate; rollback rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Property tax: special assessments; income eligibility cap for special assessment deferment program; modify. Amends secs. 3 & 4 of 1976 PA 225 (MCL 211.763 & 211.764).

Corporate income tax: business income; definition of federal taxable income and adjustments to income tax base; modify. Amends secs. 607 & 623 of 1967 PA 281 (MCL 206.607 & 206.623).

Property tax: assessments; assessment of property in alternate location; modify. Amends sec. 14a of 1893 PA 206 (MCL 211.14a).

Property tax: exemptions; retroactive application of poverty exemption; provide for. Amends secs. 7u & 53b of 1893 PA 206 (MCL 211.7u & 211.53b).

Property tax: exemptions; filing requirements for disabled veteran exemption and provisions concerning eligibility of surviving spouses; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: SB 0330'23

Use tax: distribution; distribution of money to the local government reimbursement fund; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111). TIE BAR WITH: SB 0331'23, HB 4553'23

Corporate income tax: credits; make it in Michigan credit for taxpayers that make qualified student loan payments on behalf of qualified employees who are graduates of this state; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677. TIE BAR WITH: HB 4933'23, HB 4936'23

Taxation: specific tax; specific tax on certain property of senior citizens; provide for. Creates new act. TIE BAR WITH: HB 5133'23

Taxation: specific tax; land value tax; provide for. Creates new act. TIE BAR WITH: HB 4967'23, HB 4968'23, HB 4969'23, HB 4970'23

Property tax: other; definition of property taxes for purposes of income tax credits; modify. Amends sec. 512a of 1967 PA 281 (MCL 206.512a). TIE BAR WITH: HB 4966'23

Property tax: exemptions; exemption of certain property located in land equity cities under certain circumstances; provide for. Amends secs. 2, 78a & 89b of 1893 PA 206 (MCL 211.2 et seq.) & adds sec. 7yy. TIE BAR WITH: HB 4966'23

Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g).

Michigan business tax: credits; time frame for completion of certain multiphase projects; modify. Amends sec. 437 of 2007 PA 36 (MCL 208.1437) & repeals sec. 601 of 2007 PA 36 (MCL 208.1601).

Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260. TIE BAR WITH: HB 4531'23

Taxation: hotel-motel; hotel tax; modify. Amends secs. 1, 2, 3, 4, 6 & 7 of 1974 PA 263 (MCL 141.861 et seq.) & adds sec. 2b.

Property tax: payment in lieu of taxes; payment in lieu of taxes for certain renewable energy facilities; provide for. Creates new act. TIE BAR WITH: HB 4318'23

Property tax: other; reference to the brownfield redevelopment financing act; update. Amends sec. 7gg of 1893 PA 206 (MCL 211.7gg). TIE BAR WITH: SB 0129'23

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

Cities: income tax; taxing income of nonresidents; prohibit. Amends secs. 2a, 3, 3a, 3b & 3c, ch. 1 & secs. 11, 13, 15, 16 & 51, ch. 2 of 1964 PA 284 (MCL 141.502a et seq.).

Individual income tax: credit; credit for certain advanced practice registered nurses who serve as a preceptor; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

Property tax: exemptions; disabled veteran exemption; hold local taxing units harmless for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Sales tax: exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4563'23

Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Individual income tax: deductions; deduction for family leave optimal coverage benefits; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4574'23

Corporate income tax: credits; credit for hosting a certified blood drive; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678.

Sales tax: exemptions; industrial processing exemption; clarify. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0097'23

Individual income tax: credit; earned income tax credit; increase. Amends 1967 PA 281 (MCL 206.1 - 206.846) by adding sec. 272a.

Taxation: other; reporting estimate of amount of use tax forgone; modify to reflect change in use tax act. Amends sec. 6 of 1979 PA 72 (MCL 21.276). TIE BAR WITH: HB 4253'23

Sales tax: exemptions; delivery and installation; exempt from sales tax. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75).

Individual income tax: rate; annual rollback of rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Property tax: millage; fund for matching state grant program for certain local millages; create. Creates new act. TIE BAR WITH: HB 4350'23

Individual income tax: credit; tax incentive for contributions made to certain ballot and candidate committees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

Property tax: assessments; determination of taxable value; modify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4kk & 19a.

Individual income tax: credit; credit for the payment of qualified union dues paid to a labor organization; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.

Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4kk & 20a.

Sales tax: distribution; sales tax distribution for trigger locks; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: HB 4214'23

Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for. Amends title & secs. 30, 51, 272 & 695 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 51h, 476 & 696.

Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Individual income tax: credit; earned income tax credit; increase. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Use tax: exemptions; delivery and installation; exempt from use tax. Amends secs. 2 & 21 of 1937 PA 94 (MCL 205.92 & 205.111).

Sales tax: exemptions; weapon safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg.

Taxation: convention tourism assessments; regional convention facility authority act; modify. Amends secs. 5, 17 & 23 of 2008 PA 554 (MCL 141.1355 et seq.).

Corporate income tax: unitary filing; application of federal business interest expense limitations; clarify. Amends sec. 691 of 1967 PA 281 (MCL 206.691).

Property tax: exemptions; certain property located in a renaissance zone; modify exemption for. Amends sec. 7ff of 1893 PA 206 (MCL 211.7ff).

Use tax: exemptions; exemption for certain data center equipment; eliminate. Amends secs. 4cc & 21 of 1937 PA 94 (MCL 205.94cc & 205.111).

Economic development: renaissance zones; certain property located in a renaissance zone; extend exemptions. Amends sec. 4 of 1996 PA 376 (MCL 125.2684).

Property tax: exemptions; disabled veteran exemption; replace with process to apply for an income tax credit. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: SB 0783'21

State financing and management: funds; local government reimbursement fund; create. Amends 2000 PA 489 (MCL 12.251 - 12.262) by adding sec. 3a. TIE BAR WITH: SB 1060'22, SB 1062'22

Property tax: tax tribunal; methods for tax tribunal to hold small claims hearings; expand to include telephonically or by videoconferencing. Amends sec. 62 of 1973 PA 186 (MCL 205.762).

Corporate income tax: rate; pay ratio surcharge for certain corporations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 684.

Property tax: payment and collection; application of a certain income tax credit toward payment of property taxes levied on certain community land trust property; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy.

Individual income tax: credit; credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 260.

Individual income tax: withholding requirements; withholding requirements on disbursements of pension or annuity payments; eliminate unless withholding certificate filed. Amends secs. 703 & 711 of 1967 PA 281 (MCL 206.703 & 206.711).

Sales tax: collections; sales tax on rebates offered by manufacturers and dealers on vehicle sales; eliminate and hold the school aid fund harmless. Amends secs. 1 & 25 of 1933 PA 167 (MCL 205.51 & 205.75).

Individual income tax: other; "MI Tax Rebate Right Now" plan; implement. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 476.

Individual income tax: credit; earned income tax credit; restore. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Property tax: exemptions; property tax exemption for personal property comprising reverse vending machines; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9q.

Sales tax: exemptions; reverse vending machines; include within industrial processing exemption. Amends sec. 4t of 1933 PA 167 (MCL 205.54t).

Individual income tax: credit; credit for certain firearm safety devices; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277a.

Taxation: tobacco; tobacco products tax act; modify. Amends secs. 2, 3, 4, 5, 5a, 6, 6a, 6b, 6c, 6d, 7, 7b, 8, 9, 11, 12 & 13 of 1993 PA 327 (MCL 205.422 et seq.) & adds secs. 3a & 6f.

State financing and management: funds; references in the health and safety fund act to the tobacco products tax act; update. Amends sec. 3 of 1987 PA 264 (MCL 141.473). TIE BAR WITH: SB 0720'21

Individual income tax: credit; tax incentive for certain motor fuel retail dealers that offer grades of biodiesel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 277a & 677a.

Individual income tax: credit; credit for certain motor fuel retail dealers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 277 & 677.

Sales tax: collections; tax on purchase of used electric vehicles; eliminate. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg.

Individual income tax: credit; credit for verified blood donations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 253.

Individual income tax: credit; tax credit for purchase of new electric passenger vehicle; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 280.

Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).

Sales tax: exemptions; tax on motor fuel; exclude. Amends sec. 5 of 2004 PA 175 (MCL 205.175).

Sales tax: exemptions; motor and aviation fuel sales; exempt. Amends secs. 6a, 6c & 25 of 1933 PA 167 (MCL 205.56a et seq.) & adds secs. 4gg & 4ii.

Transportation: motor fuel tax; motor and aviation fuel sales; exempt. Amends secs. 6c & 21 of 1937 PA 94 (MCL 205.96c & 205.111) & adds secs. 4gg & 4ii.

Individual income tax: other; rate reduction, personal exemption increase, earned income tax credit increase, child tax credit; retirement and pension benefits deduction increase, and disabled veterans property tax credit; provide for. Amends secs. 30, 51, 272, 520, 522 & 524 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 277 & 521.

Sales tax: collections; suspension of sales tax on motor fuel; provide for. Amends sec. 6a of 1933 PA 167 (MCL 205.56a) & adds sec. 4ii.

Use tax: collections; suspension of use tax on motor fuel; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ii.

Economic development: brownfield redevelopment authority; transformational brownfield plans; sunset. Amends sec. 14a of 1996 PA 381 (MCL 125.2664a).

Individual income tax: deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).

Individual income tax: other; Michigan feed our future grant program act; create. Creates new act. TIE BAR WITH: HB 6064'22

Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice of certain taxpayers. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 707a.

Transportation: motor fuel tax; moratorium on motor fuel tax; provide for. Amends secs. 8 & 152 of 2000 PA 403 (MCL 207.1008 & 207.1152).

Use tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements and add exemption for micro brewers. Amends secs. 14a & 14b of 1937 PA 94 (MCL 205.104a & 205.104b).

Individual income tax: deductions; cap on deduction allowed for contributions made to education savings accounts; increase. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Use tax: exemptions; industrial processing exemption; clarify. Amends sec. 4o of 1937 PA 94 (MCL 205.94o).

Corporate income tax: rate; rollback of rate to 4.9%; provide for. Amends sec. 623 of 1967 PA 281 (MCL 206.623).

Use tax: exemptions; delivery and installation; exempt from use tax. Amends secs. 2 & 21 of 1937 PA 94 (MCL 205.92 & 205.111).

Individual income tax: retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate, and broaden deductions for pensions. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Use tax: exemptions; exemption for contact lenses; provide for. Amends sec. 2b of 1937 PA 94 (MCL 205.92b).

Individual income tax: other; Michigan first-time home buyer savings program act; create. Creates new act.

Individual income tax: retirement or pension benefits; collection of taxes on pensions; prohibit. Amends sec. 7, art. IX of the state constitution.

Sales tax: exemptions; identifying information required for claiming exemption; include purchaser's license number issued by the Michigan liquor control commission to satisfy the requirements. Amends secs. 12 & 18 of 1933 PA 167 (MCL 205.62 & 205.68).

Individual income tax: deductions; tax incentive for contributions made to first-time home buyers program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: SB 0145'21

Use tax: collections; tax collection on pet food; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4gg.

Property tax: personal property; assessment situs of personal property relocated due to the COVID-19 pandemic; provide for. Amends sec. 14a of 1893 PA 206 (MCL 211.14a).

Property tax: exemptions; filing for eligible manufacturing personal property tax exemptions; modify. Amends sec. 9n of 1893 PA 206 (MCL 211.9n). TIE BAR WITH: HB 5504'21, HB 5505'21, HB 5502'21

Property tax: exemptions; filing for eligible manufacturing personal property tax exemptions; modify. Amends sec. 9m of 1893 PA 206 (MCL 211.9m). TIE BAR WITH: HB 5504'21, HB 5505'21, HB 5503'21

Property tax: state essential services assessment; alternative state essential services assessment; modify. Amends sec. 7 of 2014 PA 93 (MCL 211.1077). TIE BAR WITH: HB 5504'21, HB 5503'21, HB 5502'21

A resolution to urge Congress to support legislation to strengthen the Workforce Opportunity Tax Credit (WOTC).

Corporate income tax: deductions; deduction for net operating losses; modify. Amends secs. 12, 607 & 623 of 1967 PA 281 (MCL 206.12 et seq.).

Corporate income tax: credits; credit for qualified research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 672.

Individual income tax: returns; ability to electronically file free of charge; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 474.

Sales tax: exemptions; sale of feminine hygiene products; exempt. Amends secs. 4a & 25 of 1933 PA 167 (MCL 205.54a & 205.75).

Individual income tax: collections; refugee settlement fund; create, and earmark certain revenue. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 51h.

Individual income tax: other; Michigan first-time home buyer savings program act; create. Creates new act. TIE BAR WITH: HB 4290'21

Individual income tax: credit; purchase or renovation of certain qualified green residential buildings; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Higher education: community colleges; levy, collection, and return of taxes; prohibit in certain circumstances. Amends sec. 144 of 1966 PA 331 (MCL 389.144). TIE BAR WITH: HB 5362'21

A resolution to urge the Congress of the United States to extend the expanded federal Child Tax Credit enacted under the American Rescue Plan Act.

Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 254, 675 & pt. 4.

Individual income tax: credit; credit for the purchase of certain housing and for certain home modifications; establish. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding secs. 4kk & 20a.

Individual income tax: other; local teacher supply reimbursement program act; create. Creates new act. TIE BAR WITH: HB 5103'21

Use tax: exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ll.

Property tax: local community stabilization share; reimbursement to certain municipalities for lost property tax revenue due to homestead exemptions for certain disabled veterans; provide for. Amends sec. 17 of 2014 PA 86 (MCL 123.1357). TIE BAR WITH: HB 5010'21

Property tax: exemptions; reporting requirements for reimbursement of lost tax revenue due to the disabled veterans property tax exemption; provide for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: HB 5009'21

Individual income tax: credit; earned income tax credit; increase. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Individual income tax: income; income attributable to the discharge or cancelation of student loan debt; exclude from taxable income. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Use tax: exemptions; deposit and disbursement of funds regarding the state education tax; modify. Amends sec. 21 of 1937 PA 94 (MCL 205.111).

Individual income tax: credit; qualified child tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.

Individual income tax: credit; credit for expenditures by eligible essential workers for certain personal protective equipment; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Corporate income tax: credits; employer credit for purchase of certain personal protection equipment; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Individual income tax: returns; extension of filing deadline for 2020 income taxes; allow. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 301a.

Individual income tax: credit; child and dependent care credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 275.

Sales tax: exemptions; definitions of food sold in an unheated state by weight or volume and food sold with eating utensils; modify. Amends sec. 4g of 1933 PA 167 (MCL 205.54g).

Corporate income tax: business income; definition of federal taxable income: revise. Amends sec. 607 of 1967 PA 281 (MCL 206.607).

Individual income tax: retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax: exemptions; sale of feminine hygiene products; exempt. Amends secs. 4a & 25 of 1933 A 167 (MCL 205.54a & 205.75). TIE BAR WITH: HB 4270'21

A resolution to memorialize the Congress of the United States to exempt unemployment income from taxable income for the 2020 tax year.

Use tax: collections; tax collection on medical marijuana sales; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ii.

Individual income tax: retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Michigan business tax: credits; time frame for completion of certain multiphase projects; modify. Amends sec. 437 of 2007 PA 36 (MCL 208.1437).

Individual income tax: credit; credit for certain expenses incurred by qualified teachers and parents for pandemic learning; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.

Taxation: administration; film credits; restore. Amends secs. 29, 29a, 29b & 29d of 1984 PA 270 (MCL 125.2029 et seq.) & repeals sec. 29h of 1984 PA 270 (MCL 125.2029h).

Use tax: exemptions; eligible telecommunications, video, broadband, and similar equipment; exempt from use tax. Amends sec. 4q of 1937 PA 94 (MCL 205.94q) & adds sec. 4jj.

Individual income tax: credit; Michigan tuition reimbursement credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 277 & 677.

Individual income tax: credit; tax credit for charitable donations to food banks and shelters; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 260.

Property tax: local community stabilization share; distribution of local community stabilization share revenue; modify. Amends sec. 17 of 2014 PA 86 (MCL 123.1357).

Property tax: local community stabilization share; certain distribution calculations; modify reporting deadlines and procedures. Amends sec. 18 of 2014 PA 86 (MCL 123.1358).

Property tax: local community stabilization share; distribution of local community stabilization share revenue; modify. Amends sec. 17 of 2014 PA 86 (MCL 123.1357).

Sales tax: exemptions; exemption for consumer goods micro-fulfillment systems; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4hh.

Public employees and officers: other; payroll tax deferral for certain state employees; provide for.

Taxation: specific tax; specific tax for certain heavy equipment; provide for. Creates new act.

Use tax: collections; collection of use tax on fully automated consumer goods handling systems; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4gg.

Michigan business tax: credits; time frame for completion of certain multiphase projects; modify. Amends sec. 437 of 2007 PA 36 (MCL 208.1437).

Individual income tax: credit; credit for internet expenditures incurred by certain teachers and employees for online learning during state of emergency; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Individual income tax: other; Michigan feed our future grant program act; create. Amends secs. 30 & 435 of 1967 PA 281 (MCL 206.30 & 206.435).

Use tax: exemptions; exemption for certain personal protective equipment; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4gg.

Individual income tax: rate; graduated income tax and exclusion of retirement and pension benefits; allow and provide for. Amends sec. 7, art. IX of the state constitution.

Individual income tax: other; local teacher supply reimbursement program act; create. Creates new act.

Sales tax; collections; collection of sales tax for certain businesses affected by a declared emergency; delay. Amends sec. 6 of 1933 PA 167 (MCL 205.56) & adds sec. 6d.

Taxation: administration; information regarding mega tax credits; require department of treasury to release. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Individual income tax: exemptions; certain emergency health care workers; exclude from income taxes during a declared emergency. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Corporate income tax; credits; employee retention tax credit for certain businesses; provide for. Amends secs. 703 & 711 of 1967 PA 281 (MCL 206.703 & 206.711) & adds secs. 272a & 672.

Use tax; collections; collection of use tax by certain businesses; exempt for certain period of time. Amends 1937 PA 94 (MCL 205.91 to 205.111) by adding sec. 4mm.

Individual income tax: retirement or pension benefits; limitations and restrictions on retirement income deduction for a surviving spouse; clarify. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Use tax: exemptions; exemption for prosthetic devices; modify definition. Amends sec. 2b of 1937 PA 94 (MCL 205.92b) & adds sec. 4ff.

Individual income tax: other; Ruby Jane act and pediatric congenital heart association fund; create. Creates new appropriations act. TIE BAR WITH: SB 0371'19

Individual income tax; deductions; reduction in gains from sale of mobile home park; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623).

Economic development: economic development corporations; certain financial data related to recipients of tax credit projects; provide for disclosure. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Economic development; Michigan strategic fund; posting of information on website; modify. Amends secs. 88b & 88r of 1984 PA 270 (MCL 125.2088b & 125.2088r).

Economic development; Michigan strategic fund; funds granted from the Michigan strategic fund; modify approval process. Amends sec. 5 of 1984 PA 270 (MCL 125.2005).

Elections; millage; art institute authority millage renewal; restrict time period during which question may be presented. Amends sec. 17 of 2010 PA 296 (MCL 123.1217).

Taxation; excise taxes; tax levy per gallon of paint; provide for, and earmark revenue for a lead remediation program. Creates new act.

Property tax; exemptions; exemption for certain erosion control property; modify. Amends sec. 7g of 1893 PA 206 (MCL 211.7g).

Sales tax; other; nexus of marketplace facilitators; clarify. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 2d.

Use tax; collections; out-of-state retailers; require to remit use tax. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 5b.

Michigan business tax; credits; amount of MEGA credits that may be created each fiscal year; limit. Amends sec. 500 of 2007 PA 36 (MCL 208.1500) & repeals 2007 PA 36 (MCL 208.1101 - 208.1601).

Individual income tax; credit; military service tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Individual income tax; credit; incentive for certain taxpayers to hire unemployed veterans; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 277 & 677.

Individual income tax; deductions; deduction for sale of businesses to employees or conversion to an employee-owned business; create. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623).

Individual income tax; checkoff; made a difference teacher fund; provide for. Amends sec. 435 of 1967 PA 281 (MCL 206.435).

Individual income tax; credit; tax incentive for contributions made to state and local candidates; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Individual income tax; deductions; deduction for overtime compensation; provide for. Amends secs. 30, 701 & 703 of 1967 PA 281 (MCL 206.30 et seq.).

Michigan business tax; credits; election to file a return under the Michigan business tax rather than corporate income tax act under certain circumstances; provide for. Amends secs. 117 & 500 of 2007 PA 36 (MCL 208.1117 & 208.1500) & repeals 2007 PA 36 (MCL 208.1101 - 208.1601). TIE BAR WITH: HB 4191'19, HB 4190'19

Economic development: Michigan economic growth authority; new agreements and certain amendments to tax credit agreements; prohibit. Amends sec. 8 of 1995 PA 24 (MCL 207.808). TIE BAR WITH: HB 4189'19, HB 4191'19

Individual income tax; retirement or pension benefits; additional limitations and restrictions for certain individuals; remove. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; exemptions; sales tax holiday on back-to-school clothing; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4hh.

Individual income tax; credit; 1-time credit for organ donation; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Sales tax; exemptions; certain weapons and ammunition; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Use tax; exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ff.

Individual income tax; credit; purchase or renovation of certain qualified green residential buildings; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Individual income tax; credit; incentives for installation of electric vehicle charging stations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Individual income tax: credit; credit for the purchase of certain housing and for certain home modifications; establish. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

A resolution to urge the Congress and President of the United States to expand the manufacturer's phaseout for the Qualified Plug-In Electric Drive Motor Vehicle Tax Credit.

Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ff.

Individual income tax; rate; graduated rate; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Individual income tax; exemptions; personal and special exemption amounts; increase and adjust based on taxable income. Amends sec. 30 of 1967 PA 281 (MCL 206.30) & repeals sec. 30a of 1967 PA 281 (MCL 206.30a).

Individual income tax; credit; credit for donation to certain charitable organizations and community foundations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 261.

Sales tax: collections; sales tax on higher education books; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Individual income tax; credit; earned income tax credit; restore. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Individual income tax: retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax: personal property; small taxpayer exemption threshold for eligible personal property; increase. Amends sec. 9o of 1893 PA 206 (MCL 211.9o).

Use tax; exemptions; sale of feminine hygiene products; exempt. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

Individual income tax; credit; child and dependent care credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 275.

Use tax; exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k).

Individual income tax; property tax credit; eligibility based on a homestead taxable value cap; remove. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Individual income tax; veterans; property tax credit; increase for certain qualified veterans. Amends sec. 522 of 1967 PA 281 (MCL 206.522).

Education: financing; permissible use of sinking funds; expand to include school bus purchasing. Amends sec. 1212 of 1976 PA 451 (MCL 380.1212).

Individual income tax: credit; credit for donation of agricultural products to hunger relief charitable organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 277 & 677.

Corporate income tax; flow-through entities; entity flow-through tax; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 254 & 675 & pt. 4.

Use tax; exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k).

Use tax; exemptions; purchase or lease of a school bus or services; provide exemption under certain circumstances. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

Property tax; state essential services assessment; penalty for filing essential services assessment late; modify. Amends sec. 7 of 2014 PA 92 (MCL 211.1057).

Property tax; assessments; shift of certain assessment functions to county equalization departments; provide for. Amends secs. 28 & 34 of 1893 PA 206 (MCL 211.28 & 211.34) & adds sec. 10g.

Property tax; limitation; notice of an election for a proposed increase in the total tax rate limitation; modify content of. Amends sec. 3 of 1933 PA 62 (MCL 211.203).

Property tax; principal residence exemption; owners temporarily absent while rebuilding a demolished or destroyed dwelling; extend principal residence exemption to. Amends sec. 7cc of 1893 PA 206 (MCL 211.7cc).

Property tax; exemptions; alternative energy personal property; modify exemption. Amends sec. 9i of 1893 PA 206 (MCL 211.9i).

Individual income tax; exemptions; compensation received for wrongful imprisonment; exempt from taxable income and total household resources under the homestead property tax credit. Amends secs. 30 & 508 of 1967 PA 281 (MCL 206.30 & 206.508).

Economic development; tax increment financing; reimbursement formula for tax increment revenues lost as a result of certain personal property tax exemptions; modify. Amends sec. 213c, 312b & 411b of 2018 PA 57 (MCL 125.4213c et seq.).

Corporate income tax; financial institutions; tax base of financial institutions; clarify. Amends secs. 651 & 655 of 1967 PA 281 (MCL 206.651 & 206.655).

Individual income tax; deductions; tax incentive for contributions made to first-time home buyers program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: SB 0511'17

Individual income tax; city; administrative procedures for city income taxes administered by the state; modify. Amends sec. 4, ch. 1, secs. 64a, 73, 82, 84, 85, 92 & 93, ch. 2 & sec. 60, ch. 3 of 1964 PA 284 (MCL 141.504 et seq.) & adds sec. 2b to ch. 1 & secs. 86a, 86b, 86c, 86d, 96 & 97 to ch. 2.

Property tax; assessments; transfer of ownership from a general or limited partnership to certain individuals; allow to be exempt from uncapping taxes after transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Individual income tax; credit; credit for donation to a certain charitable organization; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 260. TIE BAR WITH: HB 6434'18

Use tax; exemptions; exemption for contact lenses; provide for. Amends sec. 2b of 1937 PA 94 (MCL 205.92b).

Individual income tax; retirement or pension benefits; limitations and restrictions on retirement income deduction for a surviving spouse; clarify. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; exemptions; qualifying for disabled veteran exemption; revise procedure. Amends secs. 7b & 53b of 1893 PA 206 (MCL 211.7b & 211.53b).

Corporate income tax; credits; apprenticeship tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 675.

Economic development; Michigan economic growth authority; new agreements and certain amendments to tax credit agreements; prohibit. Amends sec. 8 of 1995 PA 24 (MCL 207.808). TIE BAR WITH: HB 6574'18, HB 6575'18, HB 6576'18

Michigan business tax; credits; modifications and amendments to certain certificated credit agreements; limit. Amends sec. 500 of 2007 PA 36 (MCL 208.1500); adds sec. 402 & repeals 2007 PA 36 (MCL 208.1101 - 208.1601). TIE BAR WITH: HB 6574'18, HB 6575'18, HB 6577'18

Economic development; tax increment financing; reimbursement formula for tax increment revenues lost as a result of certain personal property tax exemptions; modify. Amends secs. 213c, 312b & 411b of 2018 PA 57 (MCL 125.4213c et seq.).

Corporate income tax; business income; decoupling from certain federal adjusted gross income provisions; provide for. Amends secs. 607 & 623 of 1967 PA 281 (MCL 206.607 & 206.623).

Use tax; exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k).

Economic development; Michigan strategic fund; good jobs for Michigan program; repeal. Amends sec. 90h of 1984 PA 270 (MCL 125.2090h).

Sales tax; exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

Individual income tax; exemptions; personal exemption amount, homestead property tax credit, and ability to elect to pay Michigan business tax; increase, modify, and sunset. Amends secs. 30a, 520 & 680 of 1967 PA 281 (MCL 206.30a et seq.).

Individual income tax; income; self-employment tax add back; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; exemptions; sales tax holiday for back-to-school school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Individual income tax; other; Michigan World War II Legacy Memorial fund act; create. Creates new act. TIE BAR WITH: SB 0816'18

Property tax; payment and collection; collection of delinquent taxes by villages; revise process for. Amends sec. 18 of 1895 PA 3 (MCL 69.18).

Individual income tax; school aid; school aid earmark; revise. Amends sec. 51 of 1967 PA 281 (MCL 206.51). TIE BAR WITH: HB 6194'18

Individual income tax; other; Kiwanis fund act; create. Creates new act. TIE BAR WITH: HB 5739'18

Economic development; brownfield redevelopment authority; definition of demolition within the brownfield redevelopment financing act; modify. Amends sec. 2 of 1996 PA 381 (MCL 125.2652).

Sales tax; exemptions; sales at retail for fund-raising activities by nonprofit organizations; increase exempt amount. Amends sec. 4o of 1933 PA 167 (MCL 205.54o).

Individual income tax; checkoff; donation to the Lions of Michigan Foundation; provide for. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: HB 4031'17

Individual income tax; city; treatment of exemptions after reduction of federal exemptions to zero; clarify. Amends secs. 31 & 44, ch. 2 of 1964 PA 284 (MCL 141.631 & 141.644). TIE BAR WITH: HB 5420'18, HB 5422'18

Individual income tax; credit; credit for certain qualified taxpayers; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254. TIE BAR WITH: HB 5420'18, HB 5421'18

Individual income tax; credit; state historic preservation tax credit program; restore. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 266a & 675.

Use tax; exemptions; exemption claim process after sale; modify. Amends sec. 14b of 1937 PA 94 (MCL 205.104b).

Sales tax; exemptions; purchase of an alternative energy vehicle; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Individual income tax; credit; credit for certain renovations made to a principal residence for a senior citizen or person with disabilities; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.

Property tax; exemptions; exemption for certain rented heavy equipment; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9p.

Individual income tax; credit; credit for expenses incurred to repair damage to vehicle suspensions attributable to poor road conditions in this state; create and sunset. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 282.

Individual income tax; credit; credit for expenses incurred to repair body damage to vehicles attributable to poor road conditions in this state; create and sunset. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 281.

Property tax; principal residence exemption; principal residence exemption for individual residing in nursing home or assisted living facility; modify. Amends sec. 7cc of 1893 PA 206 (MCL 211.7cc).

Individual income tax; reporting; employer reporting deadline; modify to comply with federal deadline. Amends sec. 711 of 1967 PA 281 (MCL 206.711).

Individual income tax; credit; military service tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Land use; land division; tax payment certification prior to approval of land division; require. Amends sec. 109 of 1967 PA 288 (MCL 560.109).

Property tax; exemptions; property tax exemptions for disabled veterans; modify. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7xx & repeals sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: HB 5759'18

Individual income tax; other; Michigan coalition against homelessness fund act; create. Creates new act. TIE BAR WITH: HB 5745'18

Transportation; motor fuel tax; motor fuel tax exemptions; modify. Amends sec. 30 of 2000 PA 403 (MCL 207.1030).

Individual income tax; exemptions; treatment of certain deductions and exemptions for state purposes after reduction of federal exemptions to zero; clarify and increase. Amends secs. 8, 12, 30, 30a, 52, 512 & 607 of 1967 PA 281 (MCL 206.8 et seq.) & repeals secs. 30e & 30f of 1967 PA 281 (MCL 206.30e & 206.30f).

Individual income tax; deductions; student loan forgiveness under the total and permanent disability discharge program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Corporate income tax; insurance companies; definition of insurance company; exclude health maintenance organizations. Amends sec. 607 of 1967 PA 281 (MCL 206.607). TIE BAR WITH: HB 4950'17

Individual income tax; credit; child care credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 272a.

Individual income tax; credit; earned income tax credit; increase. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Individual income tax; credit; credit for expenditures by certain school teachers for certain supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Property tax; exemptions; exemption for surviving spouse of certain veterans; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Use tax; collections; use tax on the difference for motor vehicles and for recreational vehicles; accelerate phase-in and provide for. Amends sec. 2 of 1937 PA 94 (MCL 205.92).

Education; financing; permissible use of sinking funds; expand to include water filtration systems. Amends sec. 1212 of 1976 PA 451 (MCL 380.1212).

A resolution to urge the U.S. Congress to reject the current tax reform proposal.

Use tax; exemptions; exemption for a sale of a dental prosthesis; provide for. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

Property tax; exemptions; filings for certain personal property exemptions; modify dates. Amends secs. 9f, 9m, 9n, 9o, 19 & 53b of 1893 PA 206 (MCL 211.9f et seq.). TIE BAR WITH: SB 0571'17, SB 0572'17, SB 0573'17

Property tax; state essential services assessment; delivery of combined document for administration of state essential services assessment; modify deadline date. Amends sec. 7 of 2014 PA 92 (MCL 211.1057). TIE BAR WITH: SB 0570'17

Use tax; exemptions; definition of dental prosthetics; provide for. Amends sec. 2b of 1937 PA 94 (MCL 205.92b). TIE BAR WITH: HB 5164'17

Taxation; administration; alternative resolutions before informal conference; provide for. Amends secs. 21 & 28 of 1941 PA 122 (MCL 205.21 & 205.28).

Michigan business tax; credits; amendments to extend the duration of certain brownfield projects beyond 10 years; allow. Amends sec. 437 of 2007 PA 36 (MCL 208.1437).

A resolution to urge the Congress of the United States to discontinue the practice of taxing state and local income tax refunds

Property tax; payment and collection; personal liability for unpaid property taxes; clarify. Amends secs. 47 & 89a of 1893 PA 206 (MCL 211.47 & 211.89a).

Individual income tax; property tax credit; taxable value disqualifier for the homestead property tax credit; provide for a phaseout of credit based on taxable value of property. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Taxation; specific tax; specific tax on certain homesteads of disabled veterans and their surviving spouses; provide for. Creates new act. TIE BAR WITH: HB 5187'17

Property tax; exemptions; property tax exemption for disabled veterans; modify. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7xx & repeals sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: HB 5186'17

Individual income tax; credit; state historic preservation tax credit program; restore. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 266a & 675.

Economic development; other; amusement tax on entertainment; revise distribution of funds. Creates new act.

Individual income tax; credit; credit for eligible educators for certain supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Property tax; exemptions; eligible broadband equipment; exempt from personal property tax. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9p.

Individual income tax; exemptions; additional exemption for certain parents; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; principal residence exemption; obtaining or attempting to obtain a principal residence exemption on property in this state while claiming a substantially similar exemption on property in another state; prohibit. Amends sec. 120 of 1893 PA 206 (MCL 211.120). TIE BAR WITH: HB 4335'17

Economic development; economic development corporations; certain financial data related to recipients of tax credit projects; provide for disclosure. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Cities; income tax; taxing income of nonresidents; prohibit. Amends secs. 2a, 13, 3a, 3b & 3c, ch.1 & secs. 11, 13, 15, 16 & 51, ch. 2 of 1964 PA 284 (MCL 141.502a et seq.).

Property tax; exemptions; income threshold for poverty exemption; raise for disabled and elderly persons. Amends sec. 7u of 1893 PA 206 (MCL 211.7u).

Individual income tax; deductions; deduction for unemployment benefits; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; exemptions; sales tax exemption for dental prosthetics; provide for. Amends sec. 1a of 1933 PA 167 (MCL 205.51a).

Individual income tax; other; check-off funding for state forensic laboratory fund; provide for, and earmark for backlog of sexual assault kits. Amends secs. 3, 7 & 8 of 1994 PA 35 (MCL 12.203 et seq.). TIE BAR WITH: HB 4898'17

Individual income tax; property tax credit; inflation adjustment of cap on the credit; begin in 2019. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Individual income tax; collections; certain revenues attributable to the good jobs for Michigan program; capture and earmark. Amends sec. 711 of 1967 PA 281 (MCL 206.711) & adds sec. 51f.

Taxation; administration; disclosure of certain information under the Michigan strategic fund act; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Individual income tax; retirement or pension benefits; 3-tier age bracket limitations; modify. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; delinquent taxes; delinquent tax foreclosure proceedings; modify grounds to invalidate a foreclosure. Amends sec. 78k of 1893 PA 206 (MCL 211.78k).

Individual income tax; deductions; deduction for contributions made to any state's 529 education savings plan; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30) & repeals sec. 30f of 1967 PA 281 (MCL 206.30f).

Economic development; brownfield redevelopment authority; brownfield redevelopment financing act; modify population threshold. Amends secs. 2 & 3 of 1996 PA 381 (MCL 125.2652 & 125.2653).

Economic development; brownfield redevelopment authority; transformational brownfield plans; provide for. Amends secs. 2, 8a, 11, 13, 13b, 15 & 16 of 1996 PA 381 (MCL 125.2652 et seq.) & adds secs. 13c & 14a.

Individual income tax; collections; certain revenues attributable to transformational brownfield plans; capture and earmark. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 51e.

Use tax; collections; certain revenue attributable to transformational brownfield plans; capture and earmark. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4dd.

Property tax; exemptions; delivery of combined document for personal property exemption; modify deadline date. Amends secs. 9m & 9n of 1893 PA 206 (MCL 211.9m & 211.9n).

Property tax; payment and collection; due date for property taxes; modify. Amends sec. 78a of 1893 PA 206 (MCL 211.78a).

Property tax; delinquent taxes; administration of delinquent tax revolving funds; clarify. Amends secs. 87b & 87f of 1893 PA 206 (MCL 211.87b & 211.87f).

Economic development; Michigan strategic fund; Michigan strategic fund act; eliminate. Repeals 1984 PA 270 (MCL 125.2001 - 125.2094).

Property tax; principal residence exemption; homestead exemption; continue exemption upon death of homeowner under certain conditions. Amends sec. 7cc of 1893 PA 206 (MCL 211.7cc).

Individual income tax; exemptions; personal and special exemption amounts; increase and adjust based on taxable income. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HJR K'17

Individual income tax; rate; graduated income tax; provide for. Amends sec. 7, art. IX of the state constitution.

Individual income tax; credit; credit for payment of certain student loans; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 275 & 675.

Education; financing; permissible use of sinking funds; expand to include school bus purchasing. Amends sec. 1212 of 1976 PA 451 (MCL 380.1212).

Individual income tax; credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254. TIE BAR WITH: HB 4367'17

Property tax; exemptions; disabled veteran exemption; hold local taxing units harmless for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Individual income tax; credit; earned income tax credit; restore. Amends sec. 272 of 1967 PA 281 (MCL 206.272).

Sales tax; exemptions; sale of feminine hygiene products, incontinence products, and urological supplies; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Individual income tax; retirement or pension benefits; limitations and restrictions on retirement income deduction for a surviving spouse; clarify. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Individual income tax; rate; annual rollback of rate until zero; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Sales tax; collections; sales tax on the difference; accelerate phase-in. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

Individual income tax; retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; exemptions; affidavit filing requirements for disabled veteran exemption; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Property tax; exemptions; criteria to qualify for property tax exemptions; modify for disabled veterans. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Sales tax; exemptions; sale of feminine hygiene products; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Individual income tax; deductions; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Individual income tax; exemptions; personal exemption; increase. Amends sec. 30a of 1967 PA 281 (MCL 206.30a.)

Individual income tax; veterans; property tax credit; increase for certain qualified veterans. Amends sec. 522 of 1967 PA 281 (MCL 206.522).

Property tax; exemptions; exemption of real property owned by qualified conservation clubs; create. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

Economic development; neighborhood enterprise zones; definition of rehabilitated facility; modify. Amends sec. 2 of 1992 PA 147 (MCL 207.772).

Individual income tax; retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; collections; sales tax on higher education books; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Property tax; payment and collection; forfeiture of recorded and unrecorded interests; clarify. Amends sec. 78k of 1893 PA 206 (MCL 211.78k).

Property tax; delinquent taxes; sunset on formation of tax foreclosure avoidance agreements; extend. Amends sec. 78q of 1893 PA 206 (MCL 211.78q).

Economic development; other; tax capture districts; provide opt-in and opt-out provisions for certain entities. Amends secs. 3 & 17 of 2004 PA 530 (MCL 125.2843 & 125.2857).

Economic development; corridor improvement; tax capture districts; provide opt-in and opt-out provisions for certain entities. Amends secs. 3 & 18 of 2005 PA 280 (MCL 125.2873 & 125.2888).

Economic development; tax increment financing; tax capture districts; provide opt-in and opt-out provisions for certain entities. Amends secs. 1 & 3 of 1980 PA 450 (MCL 125.1801 & 125.1803).

Sales tax; exemptions; tax exemption for county long-term medical care facilities; clarify. Amends sec. 4w of 1933 PA 167 (MCL 205.54w).

Property tax; assessments; splitting of qualified agricultural property to allow a portion to be taxed differently; allow. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Individual income tax; income; compensation received under the wrongful imprisonment compensation act; provide a deduction. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4536'15, SB 0291'15

Corporate income tax; other; election to file a return under the Michigan business tax under certain circumstances; provide for. Amends sec. 680 of 1967 PA 281 (MCL 206.680). TIE BAR WITH: HB 5558'16

Economic development; brownfield redevelopment authority; tax capture districts; provide opt-in and opt-out provisions for certain entities. Amends secs. 2 & 4 of 1996 PA 381 (MCL 125.2652 & 125.2654).

Education; financing; levy of enhancement millage by school district and sharing of revenue from that millage among contributing school districts; allow. Amends title of 1976 PA 451 (MCL 380.1 - 380.1852) & adds sec. 1211b.

Individual income tax; credit; credit for the purchase of textbooks at all educational levels; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Individual income tax; credit; credit for certain student loan payments; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Businesses; associations; Masonic associations; allow property tax exemption for property used for Masonic purposes. Amends 1895 PA 1 (MCL 457.221 - 457.227) by adding sec. 4a.

Individual income tax; credit; credit for expenditures by certain school teachers for certain supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Corporate income tax; credits; apprenticeship tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 675.

Michigan business tax; credits; recapture of tax credits for businesses relocating out of this state; provide for. Amends 2007 PA 36 (MCL 208.1101 - 208.1601) by adding sec. 402.

Individual income tax; other; credit income tax check-off contributions to the fostering futures scholarship trust fund; require. Amends sec. 9 of 2008 PA 525 (MCL 722.1029). TIE BAR WITH: SB 0543'15

Individual income tax; checkoff; donation to the Lions of Michigan Foundation; provide for. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: HB 4893'15

Individual income tax; other; Boy Scouts of Michigan fund act; create. Creates new act. TIE BAR WITH: HB 4647'15

Individual income tax; retirement or pension benefits; limitations and restrictions for certain individuals born after 1952; modify. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; exemptions; sale of feminine hygiene and incontinence products; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Individual income tax; exemptions; personal exemption; increase. Amends sec. 30a of 1967 PA 281 (MCL 206.30a).

Economic development; Michigan strategic fund; certification and approval of angel investment tax credits; authorize. Amends 1984 PA 270 (MCL 125.2001 - 125.2094) by adding sec. 16. TIE BAR WITH: HB 5786'16

Taxation; specific tax; transitional qualified forest property specific tax for properties previously enrolled in commercial forest program; create, and provide for transition into the qualified forest program. Creates new act. TIE BAR WITH: SB 0652'15, SB 0653'15

Property tax; exemptions; exemption for transitional qualified forest property; create. Amends sec. 7jj of 1893 PA 206 (MCL 211.7jj[1]) & adds sec. 7vv. TIE BAR WITH: SB 0651'15, SB 0653'15

Individual income tax; checkoff; American Red Cross Michigan fund; provide check-off option. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: SB 0428'15

Property tax; tax tribunal; tribunal procedures; revise, and provide other general amendments. Amends secs. 3, 21, 22, 25, 26, 32, 34, 35a, 49, 51 & 62 of 1973 PA 186 (MCL 205.703 et seq.) & repeals sec. 23 of 1973 PA 186 (MCL 205.723).

Individual income tax; checkoff; donation to the Michigan junior achievement fund; provide check-off option. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: HB 4817'15

Property tax; tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 3 of 1973 PA 186 (MCL 205.703) & adds sec. 38.

Sales tax; exemptions; taxation of direct mail; comply with streamlined sales and use tax agreement. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 21a & repeals sec. 21 of 1933 PA 167 (MCL 205.71).

Individual income tax; withholding requirements; flow-through entity withholdings; eliminate. Amends secs. 22, 26, 703 & 711 of 1967 PA 281 (MCL 206.22 et seq.).

Property tax; exemptions; affidavit filing requirements for disabled veteran exemption; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Higher education; community colleges; levy, collection, and return of taxes; prohibit in certain circumstances. Amends sec. 144 of 1966 PA 331 (MCL 389.144). TIE BAR WITH: HB 5612'16, SB 0098'15

Environmental protection; other; application for air or water pollution control tax exemption certificate; require to include an affidavit by a licensed environmental engineer. Amends secs. 3702 & 5902 of 1994 PA 451 (MCL 324.3702 & 324.5902) & repeals secs. 3703 & 5903 of 1994 PA 451 (MCL 324.3703 & 324.5903).

Transportation; other; regional transit authority act; clarify permissible use of a tax assessment under that act. Amends 2012 PA 387 (MCL 124.541 - 124.558) by adding sec. 10a.

Property tax; exemptions; general property tax act; modify filing requirements. Amends secs. 9f, 9m, 9n, 19 & 53b of 1893 PA 206 (MCL 211.9f et seq.).

Economic development; plant rehabilitation; certain filing requirements; modify. Amends sec. 11a of 1974 PA 198 (MCL 207.561a).

Corporate income tax; other; election to file a return under the Michigan business tax under certain circumstances; provide for. Amends sec. 680 of 1967 PA 281 (MCL 206.680). TIE BAR WITH: HB 5558'16

Use tax; exemptions; sale of feminine hygiene products; exempt. Amends sec. 4 of 1937 PA 94 (MCL 205.94). TIE BAR WITH: HB 5234'16

Property tax; delinquent taxes; issuance of revenue notes secured by the collection of delinquent taxes by a county treasurer; allow. Amends secs. 87b & 87c of 1893 PA 206 (MCL 211.87b & 211.87c) & adds sec. 87f.

Property tax; exemptions; housing exemption for elderly or disabled families; modify. Amends sec. 7d of 1893 PA 206 (MCL 211.7d).

Individual income tax; city; imposition of a city income tax; prohibit. Amends sec. 2a of 1964 PA 284 (MCL 141.502a).

Taxation; hotel-motel; state convention facility development act; modify distributions from the convention facility development fund. Amends sec. 10 of 1985 PA 106 (MCL 207.630).

Individual income tax; property tax credit; eligibility based on a homestead taxable value cap; remove. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Sales tax; exemptions; sales tax holiday for back-to-school clothing and school supplies, camping and fishing equipment and supplies, and hunting equipment and supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4ff, 4gg & 4hh.

Businesses; associations; Masonic associations; allow property tax exemption for property used for Masonic purposes. Amends 1895 PA 1 (MCL 457.221 - 457.227) by adding sec. 4a.

A resolution to memorialize the Congress of the United States to amend the Internal Revenue Code to allow feminine hygiene products to be an eligible purchase under health savings accounts.

Use tax; definitions; definition of auto dealer; modify. Amends sec. 2 of 1937 PA 94 (MCL 205.92).

Sales tax; exemptions; sale of feminine hygiene products; exempt. Amends sec. 4a of 1933 PA 167 (MCL 205.54a).

Individual income tax; checkoff; Prostate Cancer Understanding Prevention Screenings (P.C.U.P.S.) Foundation; provide check-off option. Amends sec. 435 of 1967 PA 281 (MCL 206.435). TIE BAR WITH: HB 5225'16

Individual income tax; credit; credit for pay-to-play fees for students to participate in extracurricular activities at school; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 254.

Property tax; exemptions; property exemption for data centers; provide for. Amends secs. 19 & 22 of 1893 PA 206 (MCL 211.19 & 211.22) & adds sec. 9p.

Sales tax; exemptions; property exemption for data centers; provide for. Amends sec. 12 of 1933 PA 167 (MCL 205.62) & adds sec. 4ee.

Individual income tax; city; timeline for interest on claim for refunds; make consistent with the revenue act. Amends sec. 43, ch. 2 of 1964 PA 284 (MCL 141.643). TIE BAR WITH: HB 4461'15

Sales tax; exemptions; exemption for certain data center equipment; provide for. Amends sec. 12 of 1933 PA 167 (MCL 205.62) & adds sec. 4ee.

Property tax; assessments; definition of transfer of ownership; exclude certain transfers. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Use tax; exemptions; reimbursement of revenue lost to school aid fund as result of certain expenditures; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111). TIE BAR WITH: SB 0616'15, SB 0617'15

Property tax; exemptions; exemption for disabled veterans; include joint tenancy. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Property tax; assessments; definition of transfer of ownership; modify certain excluded transfers. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Property tax; assessments; procedures for determining whether there has been a transfer of ownership of property; modify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Individual income tax; deductions; deduction for certain public safety officers who reside and work in same local governmental unit; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Individual income tax; credit; credit for eligible educators for certain supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.

Property tax; assessments; notice of change in assessment; extend mailing to 30 days before board of review. Amends sec. 24c of 1893 PA 206 (MCL 211.24c).

Sales tax; exemptions; tangible personal property eligible for an industrial processing exemption; expand. Amends sec. 4t of 1933 PA 167 (MCL 205.54t). TIE BAR WITH: SB 0369'15

Individual income tax; property tax credit; transportation earmark, property tax credit caps, and credit amount; provide for and increase. Amends secs. 520 & 522 of 1967 PA 281 (MCL 206.520 & 206.522) & adds sec. 51d. TIE BAR WITH: HB 4614'15, HB 4616'15, HB 4736'15, HB 4737'15, HB 4738'15, SB 0414'15

Use tax; exemptions; over-the-counter medications sold pursuant to a prescription; clarify and exempt. Amends sec. 4d of 1937 PA 94 (MCL 205.94d).

Property tax; exemptions; certain energy conversion devices; exempt. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7xx.

Taxation; administration; interest on claim for refunds; modify timeline. Amends sec. 30 of 1941 PA 122 (MCL 205.30).

Individual income tax; credit; child and dependent care credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 275.

Individual income tax; property tax credit; homestead property tax credit; restore. Amends secs. 508, 520, 522, 527a & 530 of 1967 PA 281 (MCL 206.508 et seq.).

Property tax; payment and collection; due date for property taxes; modify. Amends sec. 78a of 1893 PA 206 (MCL 211.78a).

Individual income tax; exemptions; compensation received for wrongful imprisonment; exempt from taxable income and total household resources under the homestead property tax credit. Amends secs. 30 & 508 of 1967 PA 281 (MCL 206.30 & 206.508). TIE BAR WITH: HB 4536'15

Use tax; exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.

Property tax; exemptions; requirement to issue a receipt to disabled veteran filing an affidavit for exemption of property taxes; provide for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

A resolution to urge the Governor and State Tax Commission to conduct a statewide impact study on the current and future effects of the "dark store" tax method.

Individual income tax; city; reverse commuter withholding and administrative procedures for taxes administered by the state; require and revise. Amends secs. 6 & 9, ch. 1 & sec. 51, ch. 2 of 1964 PA 284 (MCL 141.506 et seq.).

Individual income tax; deductions; public school employees residing and working within boundaries of school who employs them; provide tax incentive. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; special assessments; state essential services assessment; modify certain definitions, dates, and filing requirements and provide for other general amendments. Amends secs. 3, 5 & 7 of 2014 PA 92 (MCL 211.1053 et seq.).

Local government; other; distribution of local community stabilization authority act share revenues; modify. Amends secs. 5, 13, 14, 17, 19 & 20 of 2014 PA 86 (MCL 123.1345 et seq.).

Economic development; plant rehabilitation; plant rehabilitation act; modify certain exemptions. Amends sec. 11a of 1974 PA 198 (MCL 207.561a).

Michigan business tax; repeal; effective date of repealer; expedite to January 1, 2016. Repeals 2007 PA 36 (MCL 208.1101 - 208.1601).

Taxation; administration; prepayment of tax, penalty, and interest requirement as a prerequisite to filing a case regarding the assessment of tax in the Michigan court of claims; eliminate. Amends sec. 22 of 1941 PA 122 (MCL 205.22).

Property tax; assessments; recovery of revenue lost by reduced assessments in certain circumstances; provide for. Creates new act.

Economic development; other; commercial rehabilitation act; extend sunset. Amends sec. 16 of 2005 PA 210 (MCL 207.856).

Property tax; tax tribunal; jurisdictional requirements for appeal of principal residence exemption; revise under certain circumstances. Amends sec. 35a of 1973 PA 186 (MCL 205.735a). TIE BAR WITH: HB 4621'15

Economic development; Michigan economic growth authority; new agreements and certain amendments to tax credit agreements; prohibit. Amends sec. 8 of 1995 PA 24 (MCL 207.808).

Individual income tax; credit; contributions to charitable organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 253.

Taxation; administration; reporting and disclosure of mega credits; provide for. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Michigan business tax; credits; certain modifications and amendments to agreements for certificated credits and time frame to claim; prohibit, and provide for. Amends sec. 500 of 2007 PA 36 (MCL 208.1500) & adds sec. 402.

Michigan business tax; credits; certain amendments and modifications to agreements for certificated credits and a cap on amount allowed to be claimed; prohibit, and provide for. Amends sec. 500 of 2007 PA 36 (MCL 208.1500) & adds sec. 402.

Individual income tax; deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).

Individual income tax; deductions; deduction for retirement and pension benefits; eliminate limitations and restrictions. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Individual income tax; veterans; property tax credit; increase for certain qualified veterans. Amends sec. 522 of 1967 PA 281 (MCL 206.522).

Individual income tax; credit; credit for certain home modifications; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 253.

Taxation; administration; disclosure of certain tax-exempt property; provide for. Amends sec. 28 of 1941 PA 122 (MCL 205.28).

Individual income tax; returns; certain taxpayers who file a joint federal tax return; require to file joint state return. Amends secs. 30, 311, 504 & 522 of 1967 PA 281 (MCL 206.30 et seq.).

Property tax; principal residence exemption; homestead exemption; continue exemption upon death of homeowner under certain conditions. Amends sec. 7cc of 1893 PA 206 (MCL 211.7cc).

Individual income tax; rate; graduated rate and personal exemption phaseout; provide for. Amends secs. 30 & 51 of 1967 PA 281 (MCL 206.30 & 206.51). TIE BAR WITH: HJR K'15

Individual income tax; property tax credit; income qualifier phaseout and taxable value of homestead limitation; increase, and index for inflation. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Property tax; exemptions; exemption for spouses of veterans; allow. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Individual income tax; rate; rate reduction; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Property tax; assessments; limitation on taxable value based on change in SEV; amend constitution to provide for. Amends sec. 3, art. IX of the state constitution.

Taxation; state real estate transfer; exemption of real estate transfer tax; modify. Amends sec. 6 of 1993 PA 330 (MCL 207.526).

Use tax; definitions; definition of prewritten computer software; revise. Amends sec. 2b of 1937 PA 94 (MCL 205.92b).

Sales tax; collections; sales tax on the difference; accelerate phase-in. Amends sec. 1 of 1933 PA 167 (MCL 205.51).

Individual income tax; credit; prohibition on credits for nonpublic schools; eliminate. Amends sec. 2, art. VIII of the state constitution.

Individual income tax; credit; credit for payment of certain student loans; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding secs. 275 & 675.

Sales tax; exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Property tax; exemptions; real and personal property of a nonprofit charitable organization; modify exemptions. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

Individual income tax; rate; rollback of rate; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Property tax; appeals; fees for appealing property tax to the Michigan tax tribunal; revise. Amends sec. 37 of 1973 PA 186 (MCL 205.737).

Individual income tax; deductions; deduction for retirement and pension benefits; eliminate limitations and restrictions. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Sales tax; collections; collection of sales tax by retailers; create a statutory nexus standard. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 3a.

Property tax; special assessments; certain special assessments payable in installments over a period of years; revise date lien attaches. Amends secs. 7, 8 & 9a of 1954 PA 188 (MCL 41.727 et seq.).

Property tax; exemptions; aquaculture production facility and hydroponics production facility; exempt. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7uu. TIE BAR WITH: SB 0787'14

Property tax; delinquent taxes; additional interest upon forfeiture; permit waiver under certain circumstances. Amends sec. 78g of 1893 PA 206 (MCL 211.78g).

Individual income tax; property tax credit; total household resources disqualifier and phase-out; increase and revise. Amends sec. 520 of 1967 PA 281 (MCL 206.520).

Individual income tax; rate; outdated provisions concerning rate and school aid earmark; clean up. Amends sec. 51 of 1967 PA 281 (MCL 206.51).

Taxation; excise taxes; excise tax on transportation reliant services; provide for. Creates new act.

Transportation; authorities; levy of taxes by certain mass transportation system authorities; extend allowable period of tax from 5 years to 10 years. Amends sec. 7 of 1963 PA 55 (MCL 124.357).

Transportation; motor fuel tax; tax exemptions for motor fuel; modify to exclude government agencies, colleges, and universities and certain other entities. Amends secs. 30 & 41 of 2000 PA 403 (MCL 207.1030 & 207.1041).

Property tax; appeals; various appeals of property classification, valuation, and exemption; modify, and make other general amendments. Amends secs. 7b, 7u, 7cc, 7ee, 24c, 28, 29, 30, 34c, 53b, 53c & 154 of 1893 PA 206 (MCL 211.7b et seq.) & adds sec. 53e. TIE BAR WITH: SB 1039'14

Property tax; tax tribunal; various appeals of property classification, valuation, and exemption; modify, and make other general amendments. Amends secs. 21, 22, 32, 35a, 36, 49 & 62 of 1973 PA 186 (MCL 205.721 et seq.). TIE BAR WITH: SB 1038'14

Taxation; other; allocation of airport tax and rate; modify. Amends secs. 3 & 7a of 1987 PA 248 (MCL 207.373 & 207.377a).

Corporate income tax; credits; credit for certain taxpayers that provide employment to unemployed individuals; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 672.

Individual income tax; rate; graduated income tax; provide for. Amends sec. 7, art. IX of the state constitution.

Property tax; exemptions; real property of a sportsmen club that dedicates its facilities for charitable purposes for a certain period of time each tax year; exempt. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

Individual income tax; deductions; deduction for dependent children younger than 7 years of age; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Michigan business tax; administration; gross receipts, certain credit and apportionment provisions; modify to clarify original intent. Amends secs. 111, 305, 403 & 433 of 2007 PA 36 (MCL 208.1111 et seq.); adds sec. 508 & repeals 1969 PA 343 (MCL 205.581 - 205.589).

Property tax; exemptions; exemption for property housing elderly or disabled families; provide retroactive approval under certain circumstances. Amends sec. 7d of 1893 PA 206 (MCL 211.7d).

A concurrent resolution to urge the President and Congress of the United States to close the federal tax loophole encouraging "tax inversions" by U.S. corporations.

Sales tax; exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ff.

Individual income tax; city; withholdings by all employers that have employees who are residents of a city that levies a city income tax; require. Amends secs. 51 & 54, ch. 2 of 1964 PA 284 (MCL 141.651 & 141.654).

Property tax; assessments; property transfer affidavit; impose confidentiality requirement on local tax collecting unit. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Property tax; exemptions; real and personal property of a nonprofit charitable organization; modify exemptions. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

Individual income tax; other; girl scouts of Michigan fund; include boy scouts. Amends title & secs. 1, 2, 3 & 4 of 2010 PA 347 (MCL 206.921 et seq.). TIE BAR WITH: SB 0646'13

Sales tax; distribution; portion of sales tax revenue; earmark distribution and limit use to transportation purposes. Amends sec. 25 of 1933 PA 167 (MCL 205.75).

Individual income tax; deductions; value of medals and prize money won at the Olympic games; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

Property tax; other; specific tax for certain vacant real property; create. Creates new act. TIE BAR WITH: HB 5495'14

Insurance; other; new markets tax credit against retaliatory tax; provide for. Amends sec. 476a of 1956 PA 218 (MCL 500.476a). TIE BAR WITH: HB 5435'14

A concurrent resolution to memorialize the Congress of the United States to support investment in low-income and rural communities by extending and expanding the New Markets Tax Credit Program.