Search Results
Document Type(s): Bills
Legislative Session(s): 2011-2012
Detailed Category: Michigan business tax: replacement
Legislative Session(s): 2011-2012
Detailed Category: Michigan business tax: replacement
(61 results found)
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| Document | Type | Description |
|---|---|---|
| SB 0480 of 2011 | Senate Bill |
Income tax; income; business income tax base; modify. Amends sec. 623 of 1967 PA 281 (MCL 206.623). Last Action: REFERRED TO COMMITTEE ON REFORMS, RESTRUCTURING AND REINVENTING |
| SB 0650 of 2011 (PA 0183 of 2011) |
Senate Bill |
Michigan business tax; replacement; nexus of a financial institution; clarify. Amends sec. 653 of 1967 PA 281 (MCL 206.653). Last Action: ASSIGNED PA 0183'11 WITH IMMEDIATE EFFECT |
| SB 0651 of 2011 | Senate Bill |
Income tax; income; sourcing based on where the benefit of a source is received; codify revenue administrative bulletin. Amends sec. 669 of 1967 PA 281 (MCL 206.669). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0652 of 2011 | Senate Bill |
Income tax; other; definition of financial institution; eliminate outdated reference. Amends sec. 651 of 1967 PA 281 (MCL 206.651). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0653 of 2011 (PA 0306 of 2011) |
Senate Bill |
Income tax; administration; treatment of disregarded entities; clarify. Amends sec. 607 of 1967 PA 281 (MCL 206.607). Last Action: ASSIGNED PA 0306'11 WITH IMMEDIATE EFFECT |
| SB 0654 of 2011 (PA 0184 of 2011) |
Senate Bill |
Income tax; administration; filing threshold under corporate income tax; clarify for flow-through entities. Amends sec. 685 of 1967 PA 281 (MCL 206.685). Last Action: ASSIGNED PA 0184'11 WITH IMMEDIATE EFFECT |
| SB 0655 of 2011 (PA 0185 of 2011) |
Senate Bill |
Income tax; credit; loophole for unitary business groups under the small business credit; eliminate. Amends sec. 671 of 1967 PA 281 (MCL 206.671). Last Action: ASSIGNED PA 0185'11 WITH IMMEDIATE EFFECT |
| SB 0656 of 2011 | Senate Bill |
Income tax; income; sourcing of receipts from certain sales; clarify. Amends sec. 665 of 1967 PA 281 (MCL 206.665). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0657 of 2011 | Senate Bill |
Income tax; administration; definition of tax year for certain persons included in a unitary business group; clarify. Amends sec. 611 of 1967 PA 281 (MCL 206.611). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0658 of 2011 | Senate Bill |
Michigan business tax; replacement; administration, operation, and filing after enactment of corporate income tax; clarify. Amends secs. 107, 117, 431, 500 & 503 of 2007 PA 36 (MCL 208.1107 et seq.) & adds sec. 512. Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0659 of 2011 | Senate Bill |
Income tax; credit; provision to provide for recapture under certain circumstances of certain credits earned under previous business tax acts; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 673. Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0660 of 2011 (PA 0186 of 2011) |
Senate Bill |
Income tax; returns; filing threshold, returns, and estimated payments required under corporate income tax; clarify. Amends sec. 681 of 1967 PA 281 (MCL 206.681). Last Action: ASSIGNED PA 0186'11 WITH IMMEDIATE EFFECT |
| SB 0664 of 2011 | Senate Bill |
Income tax; income; effective date of single factor apportionment of business income for transportation services; correct. Amends sec. 115 of 1967 PA 281 (MCL 206.115). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0665 of 2011 | Senate Bill |
Income tax; income; definition carve-out of business income for electric cooperatives; eliminate. Amends sec. 603 of 1967 PA 281 (MCL 206.603). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0666 of 2011 (PA 0307 of 2011) |
Senate Bill |
Income tax; other; definition of disregarded entity; eliminate. Amends sec. 605 of 1967 PA 281 (MCL 206.605). Last Action: ASSIGNED PA 0307'11 WITH IMMEDIATE EFFECT |
| SB 0667 of 2011 | Senate Bill |
Income tax; administration; definition of person; include flow-through entity. Amends sec. 609 of 1967 PA 281 (MCL 206.609). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0668 of 2011 | Senate Bill |
Income tax; income; certain adjustments to tax base; clarify. Amends sec. 623 of 1967 PA 281 (MCL 206.623). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0669 of 2011 (PA 0187 of 2011) |
Senate Bill |
Income tax; administration; definition of actively solicits; codify written guidance previously issued. Amends sec. 621 of 1967 PA 281 (MCL 206.621). Last Action: ASSIGNED PA 0187'11 WITH IMMEDIATE EFFECT |
| SB 0670 of 2011 (PA 0188 of 2011) |
Senate Bill |
Income tax; collections; deductions and withholdings by persons that disburse pension or annuity payments and flow-through entities; clarify. Amends sec. 703 of 1967 PA 281 (MCL 206.703). Last Action: ASSIGNED PA 0188'11 WITH IMMEDIATE EFFECT |
| SB 0671 of 2011 (PA 0189 of 2011) |
Senate Bill |
Income tax; administration; reference to treasurer; clarify state treasurer. Amends sec. 667 of 1967 PA 281 (MCL 206.667). Last Action: ASSIGNED PA 0189'11 WITH IMMEDIATE EFFECT |
| SB 0672 of 2011 (PA 0190 of 2011) |
Senate Bill |
Income tax; returns; method of computing tax for portion of a tax year; clarify. Amends sec. 683 of 1967 PA 281 (MCL 206.683). Last Action: ASSIGNED PA 0190'11 WITH IMMEDIATE EFFECT |
| SB 0673 of 2011 (PA 0308 of 2011) |
Senate Bill |
Income tax; other; calculation of sales factor for flow-through entities and unitary business groups; clarify. Amends sec. 663 of 1967 PA 281 (MCL 206.663). Last Action: ASSIGNED PA 0308'11 WITH IMMEDIATE EFFECT |
| SB 0674 of 2011 (PA 0191 of 2011) |
Senate Bill |
Income tax; other; apportionment of tax base for a flow-through entity; clarify. Amends sec. 661 of 1967 PA 281 (MCL 206.661). Last Action: ASSIGNED PA 0191'11 WITH IMMEDIATE EFFECT |
| SB 0675 of 2011 | Senate Bill |
Income tax; administration; tax base and sales factor for a foreign person; clarify. Amends sec. 625 of 1967 PA 281 (MCL 206.625). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0676 of 2011 | Senate Bill |
Income tax; other; definition of gross receipts; replace with definition under former single business tax act. Amends sec. 607 of 1967 PA 281 (MCL 206.607). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| SB 0677 of 2011 (PA 0192 of 2011) |
Senate Bill |
Income tax; administration; corporate income tax deductions and withholdings provisions; clean up. Amends sec. 705 of 1967 PA 281 (MCL 206.705). Last Action: ASSIGNED PA 0192'11 WITH IMMEDIATE EFFECT |
| SB 0678 of 2011 (PA 0309 of 2011) |
Senate Bill |
Income tax; administration; treatment of disregarded entities; clarify. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 699. Last Action: ASSIGNED PA 0309'11 WITH IMMEDIATE EFFECT |
| SB 0679 of 2011 (PA 0193 of 2011) |
Senate Bill |
Income tax; administration; filing and reporting the withholdings by flow-through entities and certain persons; clarify and clean up. Amends sec. 711 of 1967 PA 281 (MCL 206.711). Last Action: ASSIGNED PA 0193'11 WITH IMMEDIATE EFFECT |
| SB 0680 of 2011 (PA 0194 of 2011) |
Senate Bill |
Income tax; administration; definition of partnership and publicly traded partnership; include. Amends sec. 701 of 1967 PA 281 (MCL 206.701). Last Action: ASSIGNED PA 0194'11 WITH IMMEDIATE EFFECT |
| SB 0807 of 2011 (PA 0310 of 2011) |
Senate Bill |
Income tax; administration; apportionment of the tax base for a flow-through entity and certain unitary business groups; clarify. Amends sec. 661 of 1967 PA 281 (MCL 206.661). Last Action: ASSIGNED PA 0310'11 WITH IMMEDIATE EFFECT |
| HB 4361 of 2011 (PA 38 of 2011) |
House Bill |
Income tax; rate; general revisions and implementation of a corporate income tax; provide for. Amends title & secs. 2, 4, 6, 24, 26, 30, 30f, 36, 51, 52, 91, 102, 103, 105, 110, 115, 132, 195, 201, 251, 255, 256, 265, 266, 270, 271, 272, 278, 301, 311, 315, 322, 325, 402, 408, 451, 455, 471, 475, 508, 510, 512, 514, 520, 522, 526, 527a, 530 & 532 of 1967 PA 281 (MCL 206.2 et seq.); designates secs. 1 to 532 as pt. 1; adds pts. 2 & 3 & repeals (See bill). Last Action: assigned PA 38'11 with immediate effect |
| HB 4362 of 2011 (PA 39 of 2011) |
House Bill |
Michigan business tax; replacement; option to claim certain certificated credits after enactment of a corporate income tax act; provide for. Amends secs. 107, 117, 409 & 455 of 2007 PA 36 (MCL 208.1107 et seq.); adds secs. 500 & 510 & repeals 2007 PA 36 (MCL 208.1101 - 208.1601). TIE BAR WITH: HB 4361'11 Last Action: assigned PA 39'11 with immediate effect |
| HB 4479 of 2011 (PA 40 of 2011) |
House Bill |
Taxation; other; multistate tax compact; modify. Amends sec. 1 of 1969 PA 343 (MCL 205.581). Last Action: assigned PA 40'11 with immediate effect |
| HB 4937 of 2011 | House Bill |
Income tax; income; sources based on where the benefit of a source is received; codify revenue administratives bulletin. Amends sec. 669 of 1967 PA 281 (MCL 206.669). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| HB 4938 of 2011 | House Bill |
Income tax; other; definition of gross receipts; replace with definition under former single business tax act. Amends sec. 607 of 1967 PA 281 (MCL 206.607). Last Action: REFERRED TO COMMITTEE ON FINANCE |
| HB 4939 of 2011 | House Bill |
Income tax; returns; method of computing tax for portion of a tax year; clarify. Amends sec. 683 of 1967 PA 281 (MCL 206.683). Last Action: re-referred to Committee on Tax Policy |
| HB 4940 of 2011 (PA 311 of 2011) |
House Bill |
Income tax; administration; treatment of flow-through entities and disregarded entities; clarify. Amends sec. 701 of 1967 PA 281 (MCL 206.701). Last Action: assigned PA 311'11 with immediate effect |
| HB 4941 of 2011 | House Bill |
Income tax; administration; filing threshold under corporate income tax; clarify for flow-through entities. Amends sec. 685 of 1967 PA 281 (MCL 206.685). Last Action: re-referred to Committee on Tax Policy |
| HB 4942 of 2011 | House Bill |
Income tax; other; references to each tax base; eliminate to reflect single tax base. Amends sec. 663 of 1967 PA 281 (MCL 206.663). Last Action: re-referred to Committee on Tax Policy |
| HB 4943 of 2011 | House Bill |
Income tax; administration; reference to treasurer; clarify state treasurer. Amends sec. 667 of 1967 PA 281 (MCL 206.667). Last Action: re-referred to Committee on Tax Policy |
| HB 4944 of 2011 | House Bill |
Michigan business tax; replacement; nexus of a financial institution; clarify. Amends sec. 653 of 1967 PA 281 (MCL 206.653). Last Action: re-referred to Committee on Tax Policy |
| HB 4945 of 2011 | House Bill |
Income tax; administration; deductions and withholdings provisions; clean up. Amends sec. 705 of 1967 PA 281 (MCL 206.705). Last Action: re-referred to Committee on Tax Policy |
| HB 4946 of 2011 (PA 170 of 2011) |
House Bill |
Income tax; administration; definition of tax year for certain persons included in a unitary business group; clarify. Amends sec. 611 of 1967 PA 281 (MCL 206.611). Last Action: assigned PA 170'11 with immediate effect |
| HB 4947 of 2011 (PA 209 of 2011) |
House Bill |
Michigan business tax; replacement; administration, operation, and filing after enactment of corporate income tax; clarify. Amends secs. 107, 117, 431, 500 & 503 of 2007 PA 36 (MCL 208.1107 et seq.). Last Action: assigned PA 209'11 with immediate effect |
| HB 4948 of 2011 | House Bill |
Income tax; administration; definition of actively solicits; codify written guidance previously issued. Amends sec. 621 of 1967 PA 281 (MCL 206.621). Last Action: re-referred to Committee on Tax Policy |
| HB 4949 of 2011 (PA 312 of 2011) |
House Bill |
Income tax; income; reference to treasurer; clarify. Amends sec. 623 of 1967 PA 281 (MCL 206.623). Last Action: assigned PA 312'11 with immediate effect |
| HB 4950 of 2011 (PA 313 of 2011) |
House Bill |
Income tax; credit; alternative filing option under the small business credit; eliminate. Amends sec. 671 of 1967 PA 281 (MCL 206.671). Last Action: assigned PA 313'11 with immediate effect |
| HB 4951 of 2011 (PA 171 of 2011) |
House Bill |
Income tax; other; definition of financial institution; eliminate outdated reference. Amends sec. 651 of 1967 PA 281 (MCL 206.651). Last Action: assigned PA 171'11 with immediate effect |
| HB 4953 of 2011 (PA 173 of 2011) |
House Bill |
Income tax; income; definition carve-out of business income for electric cooperatives; eliminate. Amends sec. 603 of 1967 PA 281 (MCL 206.603). Last Action: assigned PA 173'11 with immediate effect |
| HB 4955 of 2011 (PA 175 of 2011) |
House Bill |
Income tax; administration; tax base and sales factor for a foreign person; clarify. Amends sec. 625 of 1967 PA 281 (MCL 206.625). Last Action: assigned PA 175'11 with immediate effect |
| HB 4956 of 2011 (PA 176 of 2011) |
House Bill |
Income tax; administration; definition of person; include flow-through entity. Amends sec. 609 of 1967 PA 281 (MCL 206.609). Last Action: assigned PA 176'11 with immediate effect |
| HB 4958 of 2011 (PA 178 of 2011) |
House Bill |
Income tax; income; effective date of single factor apportionment of business income for transportation services; correct. Amends sec. 115 of 1967 PA 281 (MCL 206.115). Last Action: assigned PA 178'11 with immediate effect |
| HB 4959 of 2011 | House Bill |
Income tax; collections; deductions and withholdings by persons that disburse pension or annuity payments and flow-through entities; clarify. Amends sec. 703 of 1967 PA 281 (MCL 206.703). Last Action: re-referred to Committee on Tax Policy |
| HB 4960 of 2011 | House Bill |
Income tax; returns; filing threshold, returns, and estimated payments required under corporate income tax; clarify. Amends sec. 681 of 1967 PA 281 (MCL 206.681). Last Action: re-referred to Committee on Tax Policy |
| HB 4961 of 2011 | House Bill |
Income tax; administration; treatment of disregarded entities; clarify. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 699. Last Action: re-referred to Committee on Tax Policy |
| HB 4962 of 2011 | House Bill |
Income tax; income; sourcing of receipts from certain sales; clarify. Amends sec. 665 of 1967 PA 281 (MCL 206.665). Last Action: re-referred to Committee on Tax Policy |
| HB 4963 of 2011 | House Bill |
Income tax; other; apportionment of tax base for a flow-through entity; clarify. Amends sec. 661 of 1967 PA 281 (MCL 206.661). Last Action: re-referred to Committee on Tax Policy |
| HB 4964 of 2011 (PA 179 of 2011) |
House Bill |
Income tax; other; definition of corporation; clarify. Amends sec. 605 of 1967 PA 281 (MCL 206.605). Last Action: assigned PA 179'11 with immediate effect |
| HB 4965 of 2011 | House Bill |
Income tax; administration; filing and reporting the withholdings by flow-through entities and certain persons; clarify and clean up. Amends sec. 711 of 1967 PA 281 (MCL 206.711). Last Action: re-referred to Committee on Tax Policy |
| HB 4967 of 2011 (PA 181 of 2011) |
House Bill |
Income tax; credit; provision to provide for recapture under certain circumstances of certain credits earned under previous business tax acts; create. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 673. Last Action: assigned PA 181'11 with immediate effect |
| HB 4968 of 2011 (PA 182 of 2011) |
House Bill |
Income tax; administration; definition of foreign operating entity, member, and gross receipts; clean up. Amends sec. 607 of 1967 PA 281 (MCL 206.607). Last Action: assigned PA 182'11 with immediate effect |