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MI HB5190

MI HB5190
Individual income tax; administration; earmark for unclaimed farmland tax credits and filing requirements; provide for and clarify. Amends sec. 51 of 1967 PA 281 (MCL 206.51) & adds sec. 312.


summary

Introduced
12/17/2015
In Committee
06/08/2016
Crossed Over
Passed
06/09/2016
Dead
Signed/Enacted/Adopted
07/13/2016

Introduced Session

98th Legislature

Bill Summary

Individual income tax; administration; earmark for unclaimed farmland tax credits and filing requirements; provide for and clarify. Amends sec. 51 of 1967 PA 281 (MCL 206.51) & adds sec. 312.

AI Summary

This bill amends Michigan's individual income tax law to clarify and provide for unclaimed farmland tax credits and filing requirements. Specifically, it adds a new section (Section 312) that allows taxpayers to electronically file a farmland preservation tax credit claim with their annual tax return, regardless of how many development rights agreements they have entered into under a specific part of the natural resources and environmental protection act. This change aims to streamline the process for claiming these credits, which are related to preserving farmland. The bill also makes changes to Section 51 of the existing law, which deals with the administration of individual income tax and the distribution of tax revenue, including provisions for farmland tax credits.

Committee Categories

Agriculture and Natural Resources

Sponsors (29)

Last Action

Assigned Pa 266'16 With Immediate Effect (on 07/13/2016)

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