Search Results

Legislative Session(s): 2025-2026
Document Type(s): House Bill, Senate Bill
Public Act Number: 281
Public Act Year: 1967
(80 results found)
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Document Type Description
SB 0012 of 2025 Senate Bill Individual income tax: deductions; definition of dependent; include fetus. Amends sec. 8 of 1967 PA 281 (MCL 206.8).
Last Action: REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
SB 0013 of 2025 Senate Bill Individual income tax: credit; beginning farmer tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 279.
Last Action: REFERRED TO COMMITTEE ON APPROPRIATIONS
SB 0091 of 2025 Senate Bill Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0115 of 2025 Senate Bill 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. 281.
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0117 of 2025 Senate Bill Individual income tax: rate; repeal of the personal income tax; provide for. Amends title & sec. 601 of 1967 PA 281 (MCL 206.601) & repeals pt. 1, pt. 3 & pt. 4 of 1967 PA 281 (MCL 206.1 - 206.532, 206.701 - 206.725 & 206.801 - 206.847).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0118 of 2025 Senate Bill Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0124 of 2025 Senate Bill 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).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0125 of 2025 Senate Bill Individual income tax: deductions; deduct overtime compensation from taxable income; provide for. Amends secs. 30, 701, 703 & 711 of 1967 PA 281 (MCL 206.30 et seq.).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0132 of 2025 Senate Bill Individual income tax: credit; credit for donations to endowment fund of community foundations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 261.
Last Action: referred to Committee on Economic Competitiveness
SB 0151 of 2025 Senate Bill Individual income tax: rate; rollback of rate to 3.9%; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0209 of 2025 Senate Bill Individual income tax: deductions; certain broadband expansion grants; deduct from taxable income. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.).
Last Action: REFERRED TO COMMITTEE ON REGULATORY AFFAIRS
SB 0235 of 2025 Senate Bill Corporate income tax: credits; credit for use of sustainable aviation fuel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: SB 236'25
Last Action: referred to Committee on Transportation and Infrastructure
SB 0301 of 2025 Senate Bill Corporate income tax: credits; employer credit for paid organ donation leave; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0308 of 2025 Senate Bill Individual income tax: credit; working parent tax credit and advanced monthly payments of that credit; create and provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272b.
Last Action: REFERRED TO COMMITTEE ON HOUSING AND HUMAN SERVICES
SB 0321 of 2025 Senate Bill Individual income tax: credit; credit for contributions to scholarship-granting organizations and deduction of funds distributed to student opportunity scholarship accounts; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30) & adds secs. 279 & 679. TIE BAR WITH: SB 320'25
Last Action: REFERRED TO COMMITTEE ON EDUCATION
SB 0344 of 2025 Senate Bill Individual income tax: property tax credit; credit percentages; modify. Amends secs. 508, 510 & 522 of 1967 PA 281 (MCL 206.508 et seq.). TIE BAR WITH: SB 345'25
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0345 of 2025 Senate Bill Individual income tax: property tax credit; homestead property tax credit; increase, and modify income threshold. Amends secs. 504 & 520 of 1967 PA 281 (MCL 206.504 & 206.520). TIE BAR WITH: SB 344'25
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0417 of 2025 Senate Bill Corporate income tax: revenue distribution; earmark for the beverage container handling fund; provide for. Amends sec. 695 of 1967 PA 281 (MCL 206.695). TIE BAR WITH: SB 416'25
Last Action: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
SB 0426 of 2025 Senate Bill Individual income tax: other; employment withholdings redirected from the state to certain community colleges for the new jobs training program; clarify application to professional employer organizations. Amends secs. 703, 705 & 711 of 1967 PA 281 (MCL 206.703 et seq.). TIE BAR WITH: SB 425'25
Last Action: REFERRED TO COMMITTEE ON APPROPRIATIONS
SB 0435 of 2025 Senate Bill Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).
Last Action: referred to Committee on Government Operations
SB 0459 of 2025 Senate Bill Individual income tax: credit; credit for certain user fees incurred to operate a vehicle on a public service facility; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0472 of 2025 Senate Bill Individual income tax: revenue distributions; earmark of withholding tax capture revenues into the more jobs for Michigan fund; provide for. Amends secs. 51f & 711 of 1967 PA 281 (MCL 206.51f & 206.711).
Last Action: REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
SB 0514 of 2025 Senate Bill Corporate income tax: credits; distributor credit for returnable containers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: SB 512'25
Last Action: REFERRED TO COMMITTEE ON REGULATORY AFFAIRS
SB 0555 of 2025 Senate Bill Individual income tax: revenue distributions; earmark for MiAble fund; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51). TIE BAR WITH: SB 556'25
Last Action: REFERRED TO COMMITTEE ON HOUSING AND HUMAN SERVICES
SB 0557 of 2025 Senate Bill Corporate income tax: credits; research and development credit for certain businesses located in an aerospace defense zone; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0562 of 2025 Senate Bill Human services: services or financial assistance; percentage of LiHEAP funds used for weatherization assistance; increase. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).
Last Action: REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-2)
SB 0573 of 2025 Senate Bill Corporate income tax: revenue distribution; distribution of revenue; modify. Amends sec. 51 of 1967 PA 281 (MCL 206.51); adds secs. 51a & 695a & repeals secs. 51d - 51f, 51h, 476 & 695 of 1967 PA 281 (MCL 206.51d - 206.51f, 206.51h, 206.476 & 206.695).
Last Action: PLACED ON IMMEDIATE PASSAGE
SB 0584 of 2025 Senate Bill Individual income tax: withholding requirements; mandatory withholding requirement by pension administrators; make optional. Amends sec. 703 of 1967 PA 281 (MCL 206.703).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
SB 0633 of 2025 Senate Bill Individual income tax: credit; state historic preservation tax credit; eliminate. Amends secs. 266a & 676 of 1967 PA 281 (MCL 206.266a & 206.676). TIE BAR WITH: SB 0631'25
Last Action: REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
SB 0647 of 2025 Senate Bill Economic development: other; income tax act of 1967; amend to reflect elimination of the Michigan strategic fund. Amends secs. 51f, 266a, 270, 278, 676, 680, 696, 701, 711, 713 & 718 of 1967 PA 281 (MCL 206.51f et seq.). TIE BAR WITH: SB 0631'25
Last Action: REFERRED TO COMMITTEE ON GOVERNMENT OPERATIONS
HB 4008 of 2025 House Bill Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: bill electronically reproduced 01/14/2025
HB 4019 of 2025 House Bill Individual income tax: reporting; annual revenue report to individual income tax filers; require. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 471a.
Last Action: bill electronically reproduced 01/22/2025
HB 4051 of 2025 House Bill Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: bill electronically reproduced 01/30/2025
HB 4055 of 2025 House Bill Individual income tax: credit; child tax credit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 275.
Last Action: bill electronically reproduced 02/04/2025
HB 4057 of 2025 House Bill Individual income tax: deductions; contributions to a child care savings account; deduct. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4056'25
Last Action: bill electronically reproduced 02/04/2025
HB 4088 of 2025 House Bill Individual income tax: property tax credit; taxable value cap on homestead eligibility for credit; increase and modify adjustment factor. Amends sec. 520 of 1967 PA 281 (MCL 206.520).
Last Action: referred to second reading
HB 4124 of 2025 House Bill 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 secs. 677a & 717a. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4128'25
Last Action: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
HB 4128 of 2025 House Bill Corporate income tax: credits; credit for advanced small modular reactor generated power; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4124'25
Last Action: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
HB 4143 of 2025 House Bill Corporate income tax: revenue distribution; earmark to the Michigan transportation fund; provide for. Amends sec. 695 of 1967 PA 281 (MCL 206.695).
Last Action: bill electronically reproduced 02/26/2025
HB 4144 of 2025 House Bill Corporate income tax: rate; rate increase and earmark of increased revenue to school aid fund; provide for. Amends secs. 623 & 695 of 1967 PA 281 (MCL 206.623 & 206.695).
Last Action: bill electronically reproduced 02/26/2025
HB 4170 of 2025 House Bill Individual income tax: rate; rollback of rate to 4.05% and effect of a triggering rate reduction; provide for, and clarify permanency. Amends sec. 51 of 1967 PA 281 (MCL 206.51).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
HB 4187 of 2025 House Bill Corporate income tax: revenue distribution; distribution of corporate income tax revenue; modify. Amends secs. 623 & 695 of 1967 PA 281 (MCL 206.623 & 206.695). TIE BAR WITH: HB 4183'25, HB 4182'25, HB 4181'25, HB 4180'25, HB 4185'25, HB 4186'25, HB 4184'25
Last Action: REFERRED TO COMMITTEE ON APPROPRIATIONS
HB 4201 of 2025 House Bill Individual income tax: retirement or pension benefits; department of corrections retirement and pension benefits; exempt from income taxes. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
HB 4202 of 2025 House Bill Individual income tax: exemptions; additional exemption for fetus; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: bill electronically reproduced 03/11/2025
HB 4247 of 2025 House Bill 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 4248'25
Last Action: bill electronically reproduced 03/18/2025
HB 4248 of 2025 House Bill Individual income tax: credit; credit for donations to endowment fund of community foundations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 261. TIE BAR WITH: HB 4247'25
Last Action: bill electronically reproduced 03/18/2025
HB 4287 of 2025 House Bill Individual income tax: deductions; certain broadband expansion grants; deduct from taxable income. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
HB 4313 of 2025 House Bill Individual income tax: deductions; deduction for residents in a district with a vacant legislative seat; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: bill electronically reproduced 04/16/2025
HB 4324 of 2025 House Bill Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice to certain taxpayers. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 707a.
Last Action: bill electronically reproduced 04/16/2025
HB 4370 of 2025 House Bill Individual income tax: credit; credit for sales and use tax paid for textbooks purchased by eligible students; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: bill electronically reproduced 04/22/2025
HB 4387 of 2025 House Bill Individual income tax: credit; credit for qualified expenditures attributable to supplies, repairs, and restoration after a declared state of emergency. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
Last Action: referred to second reading
HB 4430 of 2025 House Bill Individual income tax: credit; credit for certain qualified dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: bill electronically reproduced 05/06/2025
HB 4431 of 2025 House Bill Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.
Last Action: referred to second reading
HB 4432 of 2025 House Bill Individual income tax: credit; qualified volunteers credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.
Last Action: referred to second reading
HB 4487 of 2025 House Bill Individual income tax: credit; working parent tax credit for certain dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272b.
Last Action: bill electronically reproduced 05/08/2025
HB 4488 of 2025 House Bill Individual income tax: credit; working parent tax credit for certain dependents; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 272a.
Last Action: bill electronically reproduced 05/08/2025
HB 4503 of 2025 House Bill Corporate income tax: credits; state historic preservation tax credit program; modify. Amends sec. 676 of 1967 PA 281 (MCL 206.676). TIE BAR WITH: HB 4504'25
Last Action: bill electronically reproduced 05/20/2025
HB 4504 of 2025 House Bill Individual income tax: credit; state historic preservation tax credit program; modify. Amends sec. 266a of 1967 PA 281 (MCL 206.266a). TIE BAR WITH: HB 4503'25
Last Action: bill electronically reproduced 05/20/2025
HB 4513 of 2025 House Bill Individual income tax: deductions; deduction for income attributable to bitcoin mining under the bitcoin program; provide for. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.). TIE BAR WITH: HB 4512'25
Last Action: referred to Committee on Economic Competitiveness
HB 4543 of 2025 House Bill Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).
Last Action: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
HB 4592 of 2025 House Bill Individual income tax: deductions; deduction for all compensation earned by a taxpayer 17 years of age or younger; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: bill electronically reproduced 06/10/2025
HB 4603 of 2025 House Bill 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.
Last Action: bill electronically reproduced 06/10/2025
HB 4721 of 2025 House Bill Transportation: motor fuel tax; incentives for the sale and production of biodiesel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 679.
Last Action: bill electronically reproduced 07/01/2025
HB 4722 of 2025 House Bill Transportation: motor fuel tax; incentives for the sale and production of biodiesel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 279.
Last Action: bill electronically reproduced 07/01/2025
HB 4737 of 2025 House Bill Corporate income tax: rate; incremental rollback of rate to 4.25%; provide for. Amends sec. 623 of 1967 PA 281 (MCL 206.623).
Last Action: bill electronically reproduced 07/15/2025
HB 4747 of 2025 House Bill Individual income tax: deductions; deduction for contributions made to any 529 education savings plan; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
Last Action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
HB 4754 of 2025 House Bill Individual income tax: credit; credit for cash and food donations to certain nonprofit organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 260 & 679.
Last Action: bill electronically reproduced 07/29/2025
HB 4816 of 2025 House Bill 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. 281.
Last Action: recommendation concurred in
HB 4825 of 2025 House Bill Corporate income tax: credits; distributor credit for returnable containers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: HB 4823'25
Last Action: referred to second reading
HB 4853 of 2025 House Bill Individual income tax: credit; credit for expenditures by school teachers and administrators for school supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 285.
Last Action: bill electronically reproduced 09/09/2025
HB 4961 of 2025
(PA 24 of 2025)
House Bill 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).
Last Action: assigned PA 24'25 with immediate effect
HB 5063 of 2025 House Bill Individual income tax: credit; credit for fostering animals; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 285.
Last Action: bill electronically reproduced 09/26/2025
HB 5090 of 2025 House Bill Human services: services or financial assistance; percentage of LiHEAP funds used for weatherization assistance; increase. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).
Last Action: bill electronically reproduced 10/01/2025
HB 5118 of 2025 House Bill Individual income tax: credit; work opportunity tax credit for qualified employees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: HB 5119'25
Last Action: bill electronically reproduced 10/23/2025
HB 5119 of 2025 House Bill Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. TIE BAR WITH: HB 5118'25
Last Action: bill electronically reproduced 10/23/2025
HB 5131 of 2025 House Bill Individual income tax: deductions; capital gains from sale or exchange of investment coins and bullion; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 5129'25, HB 5130'25
Last Action: bill electronically reproduced 10/23/2025
HB 5166 of 2025 House Bill Corporate income tax: credits; charitable food tax credit program; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.
Last Action: bill electronically reproduced 10/30/2025
HB 5214 of 2025 House Bill Individual income tax: credit; credit for eligible family caregivers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 277.
Last Action: bill electronically reproduced 11/04/2025
HB 5235 of 2025 House Bill Individual income tax: property tax credit; owner and eligibility of a homestead placed in certain trusts; clarify. Amends sec. 510 of 1967 PA 281 (MCL 206.510).
Last Action: bill electronically reproduced 11/06/2025
HB 5236 of 2025 House Bill Individual income tax: property tax credit; definition of homestead; modify. Amends sec. 508 of 1967 PA 281 (MCL 206.508).
Last Action: bill electronically reproduced 11/06/2025