Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/mi/2021-2022/hb-5376.md

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+---
+type: "Bill"
+title: "Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4."
+description: "Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4."
+jurisdiction: "us/states/mi"
+legislature: "Michigan Legislature"
+session: "2021-2022"
+identifier: "HB 5376"
+citation: "Michigan HB 5376 (2021-2022)"
+classification: ["bill"]
+subjects: ["Corporate income tax: credits", "Corporate income tax: flow-through entities", "Individual income tax: deductions"]
+status: "enacted"
+primary_sponsors: ["Mark Tisdel"]
+version_count: 5
+action_count: 33
+vote_count: 3
+first_action: "2021-10-07T04:00:00+00:00"
+last_action: "2021-12-15T05:00:00+00:00"
+source: "openstates"
+source_identifier: "ocd-bill/d77e1b17-d215-4da8-ae16-8c7b59a3ab79"
+source_url: "http://legislature.mi.gov/doc.aspx?2021-HB-5376"
+source_hash: "90831e0c1303adf138bc73cb26e27c50839a2a026b5c01195e61ddf6ef0772fc"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-mi"]
+---
+
+# Michigan HB 5376 (2021-2022) — Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **As Passed by the House** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBH-5376.htm)
+2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBS-5376.htm)
+3. **House Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/House/htm/2021-HCB-5376.htm)
+4. **House Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/House/htm/2021-HIB-5376.htm)
+5. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0135.htm)
+
+## Votes
+
+- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 489 YEAS 34 NAYS 2 EXCUSED 2 NOT VOTING 0 — **34–2** (pass) · upper
+- passed; given immediate effect Roll Call # 476 Yeas 105 Nays 2 Excused 0 Not Voting 2 — **105–2** (pass) · lower
+- roll call Roll Call # 633 Yeas 100 Nays 3 Excused 0 Not Voting 4 — **100–3** (pass) · lower
+
+## Sponsors
+
+- Mark Tisdel — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-10-07T04:00:00+00:00** introduced by Representative Mark Tisdel `introduction`
+- **2021-10-07T04:00:00+00:00** read a first time `reading-1`
+- **2021-10-07T04:00:00+00:00** rule suspended
+- **2021-10-07T04:00:00+00:00** placed on second reading
+- **2021-10-07T04:00:00+00:00** bill electronically reproduced 10/07/2021
+- **2021-10-14T04:00:00+00:00** read a second time `reading-2`
+- **2021-10-14T04:00:00+00:00** substitute (H-1) adopted
+- **2021-10-14T04:00:00+00:00** placed on third reading
+- **2021-10-14T04:00:00+00:00** placed on immediate passage
+- **2021-10-14T04:00:00+00:00** read a third time `reading-3`
+- **2021-10-14T04:00:00+00:00** passed; given immediate effect Roll Call # 476 Yeas 105 Nays 2 Excused 0 Not Voting 2 `passage`
+- **2021-10-14T04:00:00+00:00** transmitted
+- **2021-10-19T04:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
+- **2021-10-28T04:00:00+00:00** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
+- **2021-10-28T04:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
+- **2021-10-28T04:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
+- **2021-12-09T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
+- **2021-12-09T05:00:00+00:00** SUBSTITUTE (S-1) CONCURRED IN
+- **2021-12-09T05:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
+- **2021-12-14T05:00:00+00:00** SUBSTITUTE (S-2) ADOPTED
+- **2021-12-14T05:00:00+00:00** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 489 YEAS 34 NAYS 2 EXCUSED 2 NOT VOTING 0 `passage`
+- **2021-12-14T05:00:00+00:00** TITLE AMENDED
+- **2021-12-14T05:00:00+00:00** returned from Senate with substitute (S-2) with immediate effect and full title
+- **2021-12-14T05:00:00+00:00** laid over one day under the rules
+- **2021-12-14T05:00:00+00:00** rule suspended
+- **2021-12-14T05:00:00+00:00** Senate substitute (S-2) concurred in
+- **2021-12-14T05:00:00+00:00** roll call Roll Call # 633 Yeas 100 Nays 3 Excused 0 Not Voting 4
+- **2021-12-14T05:00:00+00:00** full title agreed to
+- **2021-12-14T05:00:00+00:00** bill ordered enrolled
+- **2021-12-15T05:00:00+00:00** presented to the Governor 12/17/2021 11:36 AM `executive-receipt`
+- **2021-12-15T05:00:00+00:00** approved by the Governor 12/20/2021 01:42 PM `executive-signature`
+- **2021-12-15T05:00:00+00:00** filed with Secretary of State 12/21/2021 02:12 PM
+- **2021-12-15T05:00:00+00:00** assigned PA 135'21 with immediate effect
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d77e1b17-d215-4da8-ae16-8c7b59a3ab79`. Confidence: reported (aggregated from official Michigan legislature records).
+