MICHIGAN LEGISLATURE(legislature.mi.gov)
Printed on 11/23/2025
Michigan Compiled Laws Complete Through PA 35 of 2025

House Bill 4961 of 2025 (Public Act 24 of 2025)

Sponsors

Categories

Individual income tax: income; Individual income tax: deductions; Individual income tax: flow-through entities; Individual income tax: administration; Corporate income tax: business income; Corporate income tax: flow-through entities; Corporate income tax: administration; Individual income tax: retirement or pension benefits; Corporate income tax: revenue distribution; Individual income tax: revenue distributions
Individual income tax: income; treatment of certain provisions under the internal revenue code and revenue distributions; modify. Amends secs. 12, 30, 36, 607, 695 & 805 of 1967 PA 281 (MCL 206.12 et seq.) & repeals sec. 51d of 1967 PA 281 (MCL 206.51d).

Documents

[PDF] [HTML] House Introduced Bill
Introduced bills appear as they were introduced and reflect no subsequent amendments or changes
[PDF] [HTML] As Passed by the House
The As Passed by the House version is the bill, as introduced, that includes any adoped House amendments
[PDF] [HTML] As Passed by the Senate
The As Passed by the Senate version is the bill, as introduced, that includes any adoped Senate amendments
[PDF] [HTML] House Concurred Bill
The Concurred Bill is the version passed in identical form by both houses of the Legislature, issues prior to availability of the Enrolled Bill
[PDF] [HTML] Public Act
A Public Act is a bill that has become law

Analysis

Senate Fiscal Agency Analysis

[PDF] [HTML] REVISED SUMMARY OF INTRODUCED BILL IN COMMITTEE (Date Completed: 10-1-25)
This document analyzes HB4961

House Fiscal Agency Analysis

[Summary of H-1 Substitute (09/25/2025) PDF] Summary of H-1 Substitute (09/25/2025)
This document analyzes HB4961
[Revised Summary as Passed by the House (09/26/2025) PDF] Revised Summary as Passed by the House (09/26/2025)
This document analyzes HB4961
[Revised Summary as Enrolled/Enacted Version (10/29/2025) PDF] Revised Summary as Enrolled/Enacted Version (10/29/2025)
This document analyzes HB4180, HB4181, HB4182, HB4183, HB4951, HB4961, SB578

History

(House actions in lowercase, Senate actions in UPPERCASE)
Note: A page number of 0 indicates that the page number is coming soon
Date Journal Action
9/16/2025 HJ 83 Pg. 972 introduced by Representative Rep. Ann Bollin
9/16/2025 HJ 83 Pg. 972 read a first time
9/16/2025 HJ 83 Pg. 972 referred to Committee on Finance
9/17/2025 HJ 84 Pg. 983 bill electronically reproduced 09/16/2025
9/25/2025 HJ 87 Pg. 1038 rule suspended
9/25/2025 HJ 87 Pg. 1038 motion to discharge committee approved
9/25/2025 HJ 87 Pg. 1038 placed on second reading
9/25/2025 HJ 87 Pg. 1039 read a second time
9/25/2025 HJ 87 Pg. 1039 substitute (H-1) adopted
9/25/2025 HJ 87 Pg. 1039 placed on third reading
9/25/2025 HJ 87 Pg. 1043 placed on immediate passage
9/25/2025 HJ 87 Pg. 1043 read a third time
9/25/2025 HJ 87 Pg. 1043 amended
9/25/2025 HJ 87 Pg. 1043 passed; given immediate effect Roll Call #233 Yeas 95 Nays 4 Excused 0 Not Voting 11
9/25/2025 HJ 87 Pg. 1043 title amended
9/25/2025 HJ 87 Pg. 1043 transmitted
9/29/2025 SJ 84 Pg. 1018 PASSED BY HOUSE WITH IMMEDIATE EFFECT
9/29/2025 SJ 84 Pg. 1018 RULES SUSPENDED
9/29/2025 SJ 84 Pg. 1018 REFERRED TO COMMITTEE OF THE WHOLE
10/02/2025 SJ 87 Pg. 1042 REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH AMENDMENT(S)
10/02/2025 SJ 87 Pg. 1042 AMENDMENT(S) CONCURRED IN
10/02/2025 SJ 87 Pg. 1042 PLACED ON ORDER OF THIRD READING WITH AMENDMENT(S)
10/02/2025 SJ 87 Pg. 1043 RULES SUSPENDED
10/02/2025 SJ 87 Pg. 1043 PLACED ON IMMEDIATE PASSAGE
10/03/2025 SJ 88 Pg. 1053 AMENDMENT(S) DEFEATED
10/03/2025 SJ 88 Pg. 1057 PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 262 YEAS 22 NAYS 14 EXCUSED 1 NOT VOTING 0
10/03/2025 SJ 88 Pg. 1057 INSERTED FULL TITLE
10/03/2025 SJ 88 Pg. 1057 RETURNED TO HOUSE
10/03/2025 HJ 93 Pg. 1614 returned from Senate with amendment(s) with immediate effect and full title
10/03/2025 HJ 93 Pg. 1614 laid over one day under the rules
10/03/2025 HJ 93 Pg. 1614 rule suspended
10/03/2025 HJ 93 Pg. 1614 Senate amendment(s) concurred in Roll Call #248 Yeas 102 Nays 7 Excused 0 Not Voting 1
10/03/2025 HJ 93 Pg. 1614 full title agreed to
10/03/2025 HJ 93 Pg. 1614 bill ordered enrolled
10/07/2025 HJ 94 Pg. 1622 presented to the Governor 10/06/2025 03:06 PM
10/08/2025 HJ 95 Pg. 0 approved by the Governor 10/07/2025 12:18 PM
10/08/2025 HJ 95 Pg. 0 filed with Secretary of State 10/07/2025 01:34 PM
10/08/2025 HJ 95 Pg. 0 assigned PA 24'25 with immediate effect