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MI SB0124
MI SB0124Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).
summary
Introduced
03/06/2025
03/06/2025
In Committee
03/06/2025
03/06/2025
Crossed Over
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1967 PA 281, entitled"Income tax act of 1967,"by amending section 301a (MCL 206.301a), as added by 2021 PA 8.
AI Summary
This bill amends Michigan's Income Tax Act to provide flexibility for tax filing deadlines during exceptional circumstances, specifically when the Internal Revenue Service (IRS) extends federal tax filing dates. For the 2020 tax year, the bill automatically extends the state tax filing deadline from April 15 to May 17, 2021. More broadly, the bill allows the state tax department to extend any tax filing deadline if the IRS extends the federal filing deadline for individual taxpayers. When such an extension occurs, the state department must publish the new deadline at least 30 days before the original due date and ensure the extension matches the IRS's extended timeline, unless there is a compelling reason for a shorter extension. Importantly, taxpayers will not be subject to interest or penalties during these authorized extension periods, which provides relief and flexibility for individuals who might struggle to meet original tax filing deadlines due to extraordinary circumstances.
Committee Categories
Budget and Finance
Sponsors (9)
John Damoose (R)*,
Rosemary Bayer (D),
Stephanie Chang (D),
John Cherry (D),
Erika Geiss (D),
Ed McBroom (R),
Lana Theis (R),
Roger Victory (R),
Paul Wojno (D),
Last Action
Senate Finance, Insurance, and Consumer Protection (12:30:00 12/3/2025 Room 1200, Binsfeld Office Building 201 Townsend St, Lansing, M) (on 12/03/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0124 |
| Fiscal Note/Analysis - Senate: SUMMARY OF INTRODUCED BILL IN COMMITTEE | https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0124-G.pdf |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/Senate/htm/2025-SIB-0124.htm |
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