Bill
Bill > HB5138
MI HB5138
MI HB5138Taxation: administration; administration of certain accommodation taxes; provide for. Amends title & secs. 13, 19 & 30a of 1941 PA 122 (MCL 205.13 et seq.). TIE BAR WITH: HB 5139'25, HB 5140'25
summary
Introduced
10/28/2025
10/28/2025
In Committee
10/28/2025
10/28/2025
Crossed Over
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1941 PA 122, entitled"An act to establish the revenue collection duties of the department of treasury; to prescribe its powers and duties as the revenue collection agency of this state; to prescribe certain powers and duties of the state treasurer; to establish the collection duties of certain other state departments for money or accounts owed to this state; to regulate the importation, stamping, and disposition of certain tobacco products; to provide for the transfer of powers and duties now vested in certain other state boards, commissions, departments, and offices; to prescribe certain duties of and require certain reports from the department of treasury; to provide procedures for the payment, administration, audit, assessment, levy of interests or penalties on, and appeals of taxes and tax liability; to prescribe its powers and duties if an agreement to act as agent for a city to administer, collect, and enforce the city income tax act on behalf of a city is entered into with any city; to provide an appropriation; to abolish the state board of tax administration; to prescribe penalties and provide remedies; and to declare the effect of this act,"by amending the title and sections 13, 19, and 30a (MCL 205.13, 205.19, and 205.30a), the title and section 13 as amended by 2006 PA 615, section 19 as amended by 2011 PA 76, and section 30a as amended by 2018 PA 553.
AI Summary
This bill amends the Revenue Collection Duties Act to clarify and update various administrative processes for the Michigan Department of Treasury. The bill makes several key modifications, including expanding the department's authority to administer and enforce tax collection for various state agencies and local governments, updating procedures for tax payments and refunds, and establishing new rules for handling joint tax returns. Specifically, the bill modifies how the department handles tax remittances by allowing electronic payment methods and credit card payments with processing fees, establishes new protocols for allocating tax refunds when multiple tax liabilities exist, and provides detailed guidelines for handling joint tax returns when one spouse has outstanding financial obligations. The bill also adds provisions for handling tax collections related to county and local government agreements, and standardizes language around how payments should be applied across different types of tax liabilities. The changes are technical in nature and aim to streamline tax administration processes, ensure proper allocation of tax payments, and provide clear guidelines for taxpayers and government agencies. The bill will only take effect if two related house bills (HB 5139 and HB 5140) are also enacted into law.
Committee Categories
Government Affairs
Sponsors (5)
Last Action
Bill Electronically Reproduced 10/28/2025 (on 10/29/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5138 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2025-HIB-5138.htm |
Loading...