Bill
Bill > HB5876
MI HB5876
MI HB5876Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5880'26, HB 5874'26
summary
Introduced
04/22/2026
04/22/2026
In Committee
06/02/2026
06/02/2026
Crossed Over
05/20/2026
05/20/2026
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 section 21 (MCL 205.21), as amended by 2017 PA 215.
AI Summary
This bill modifies the settlement process for tax disputes administered by the Michigan Department of Treasury, specifically to align with the repeal of the State Real Estate Transfer Tax Act. The changes primarily involve updating language within the existing law (1941 PA 122, MCL 205.21) to remove references to the repealed act and ensure consistency in how tax settlements are handled. The bill also makes minor grammatical and phrasing adjustments throughout the section detailing the audit and settlement procedures, such as changing "upon" to "on" and ensuring clarity in the language regarding taxpayer rights and department procedures.
Committee Categories
Government Affairs
Sponsors (18)
Tom Kuhn (R)*,
Joe Aragona (R),
Matthew Bierlein (R),
Will Bruck (R),
Cam Cavitt (R),
Jay DeBoyer (R),
Joseph Fox (R),
Steve Frisbie (R),
Mike Harris (R),
Gina Johnsen (R),
Tim Kelly (R),
Matt Maddock (R),
Luke Meerman (R),
J.R. Roth (R),
Bill Schuette (R),
Rachelle Smit (R),
Jamie Thompson (R),
Jennifer Wortz (R),
Last Action
Referred To Committee On Government Operations (on 06/02/2026)
Bill Topics
Government Operations
- ‐ Tax Administration and Collection of Revenue
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2026-HB-5876 | 04/22/2026 |
| Fiscal Note/Analysis - House: Revised Summary as Reported from Committee | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2026-HLA-5874-YNTZGQCJ.pdf | 06/11/2026 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2026-HEBH-5876.htm | 05/21/2026 |
| Fiscal Note/Analysis - House: Summary as Reported from Committee | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2026-HLA-5874-ZDBNY23H.pdf | 05/20/2026 |
| Fiscal Note/Analysis - House: Summary as Introduced | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2026-HLA-5874-185T24K0.pdf | 04/30/2026 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2026-HIB-5876.htm | 04/22/2026 |
Loading...