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MI HB6105

MI HB6105
Corporate income tax: rate; increasing of rate and revising the distribution of revenue collected; provide for. Amends secs. 623 & 695 of 1967 PA 281 (MCL 206.623 & 206.695).


summary

Introduced
11/13/2024
In Committee
11/13/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

102nd Legislature

Bill Summary

A bill to amend 1967 PA 281, entitled"Income tax act of 1967,"by amending sections 623 and 695 (MCL 206.623 and 206.695), section 623 as amended by 2021 PA 135 and section 695 as amended by 2023 PA 4.

AI Summary

This bill amends the Income Tax Act of 1967 by increasing the corporate income tax rate from 6% to 10% starting on October 1, 2025, and revising the distribution of the revenue collected from the tax. The bill directs the revenue to be deposited into the general fund, the Michigan Housing and Community Development Fund, the Revitalization and Placemaking Fund, and the Strategic Outreach and Attraction Reserve Fund, with the remaining balance going to the State School Aid Fund starting in the 2024-2025 fiscal year.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Bill Electronically Reproduced 11/14/2024 (on 11/14/2024)

Bill Topics

Community Development and Housing Issues
  • ‐ Housing and Community Development for Low and Middle Income Persons
Education
  • ‐ Elementary and Secondary Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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