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MI HB4795

MI HB4795
Individual income tax; deductions; deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).


summary

Introduced
06/26/2019
In Committee
06/26/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

100th Legislature

Bill Summary

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

AI Summary

This bill amends Section 623 of the Income Tax Act of 1967 to add back certain federal deductions for outsourcing expenses. Specifically, the bill requires taxpayers to add back any "specified outsourcing expenses" paid or incurred for eliminating or relocating a trade or business that was previously located in Michigan. This is intended to eliminate the federal tax deduction for expenses related to outsourcing jobs and operations outside of the state.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Bill Electronically Reproduced 07/02/2019 (on 07/02/2019)

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