Bill > HB4624

This bill amends the City Income Tax Act to make gender-neutral language changes in the section regarding tax filing requirements. Specifically, the bill replaces the phrase "A husband and wife" with "Spouses" when describing joint tax return filing, while maintaining the existing provision that in such cases, the tax liability remains joint and several (meaning both parties are individually responsible for the full amount of the tax owed). The bill is contingent upon a related constitutional amendment being approved, which means it will only take effect if the corresponding joint resolution becomes part of the Michigan State Constitution. The bill does not change the substantive tax filing requirements, but rather updates the language to be more inclusive and gender-neutral. The bill applies to corporations and individuals filing city income tax returns, with filing deadlines typically set as the last day of the fourth month after the tax year, aligning with the tax year accepted by the Internal Revenue Service.

Government Affairs

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4624