---
type: "Bill"
title: "Corporate income tax; exemptions; certain self-insurer groups; exempt from taxation. Amends sec. 625 of 1967 PA 281 (MCL 206.625)."
description: "Corporate income tax; exemptions; certain self-insurer groups; exempt from taxation. Amends sec. 625 of 1967 PA 281 (MCL 206.625)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2017-2018"
identifier: "HB 4502"
citation: "Michigan HB 4502 (2017-2018)"
classification: ["bill"]
subjects: ["Corporate income tax: exemptions", "Corporate income tax: flow-through entities"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 28
vote_count: 3
first_action: "2017-04-25T04:00:00+00:00"
last_action: "2017-12-28T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2ca596cf-4639-49bd-a487-892ee312ceba"
source_url: "http://legislature.mi.gov/doc.aspx?2017-HB-4502"
source_hash: "f6ca3a705735bcfb132e5427f71654e87503f9715d94e101bd121aaf0a736e48"
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 4502 (2017-2018) — Corporate income tax; exemptions; certain self-insurer groups; exempt from taxation. Amends sec. 625 of 1967 PA 281 (MCL 206.625).

## 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://www.legislature.mi.gov/documents/2017-2018/billengrossed/House/htm/2017-HEBH-4502.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billengrossed/House/htm/2017-HEBS-4502.htm)
3. **House Concurred Bill** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billconcurred/House/htm/2017-HCB-4502.htm)
4. **House Introduced Bill** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billintroduced/House/htm/2017-HIB-4502.htm)
5. **Public Act** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/publicact/htm/2017-PA-0216.htm)

## Votes

- passed; given immediate effect Roll Call # 150 Yeas 107 Nays 0 — **107–0** (pass) · lower
- passed Roll Call # 151 Yeas 108 Nays 0 — **108–0** (pass) · lower
- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 546 YEAS 38 NAYS 0 EXCUSED 0 NOT VOTING 0 — **38–0** (pass) · upper

## Sponsors

- 70 — cosponsor (person)
- James Lower — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-04-25T04:00:00+00:00** introduced by Representative James Lower `introduction`
- **2017-04-25T04:00:00+00:00** read a first time `reading-1`
- **2017-04-25T04:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2017-04-26T04:00:00+00:00** bill electronically reproduced 04/25/2017
- **2017-05-17T04:00:00+00:00** reported with recommendation without amendment `committee-passage`
- **2017-05-17T04:00:00+00:00** referred to second reading
- **2017-05-24T04:00:00+00:00** read a second time `reading-2`
- **2017-05-24T04:00:00+00:00** placed on third reading
- **2017-05-25T04:00:00+00:00** read a third time `reading-3`
- **2017-05-25T04:00:00+00:00** passed; given immediate effect Roll Call # 150 Yeas 107 Nays 0 `passage`
- **2017-05-25T04:00:00+00:00** vote on passage reconsidered
- **2017-05-25T04:00:00+00:00** passed Roll Call # 151 Yeas 108 Nays 0 `passage`
- **2017-05-25T04:00:00+00:00** transmitted
- **2017-05-30T04:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2017-11-30T05:00:00+00:00** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2017-11-30T05:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2017-11-30T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2017-12-12T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2017-12-12T05:00:00+00:00** PLACED ON ORDER OF THIRD READING
- **2017-12-13T05:00:00+00:00** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 546 YEAS 38 NAYS 0 EXCUSED 0 NOT VOTING 0 `passage`
- **2017-12-13T05:00:00+00:00** INSERTED FULL TITLE
- **2017-12-13T05:00:00+00:00** returned from Senate without amendment with immediate effect and full title
- **2017-12-13T05:00:00+00:00** full title agreed to
- **2017-12-13T05:00:00+00:00** bill ordered enrolled
- **2017-12-28T05:00:00+00:00** presented to the Governor 12/18/2017 @ 11:24 AM `executive-receipt`
- **2017-12-28T05:00:00+00:00** approved by the Governor 12/19/2017 @ 8:16 PM `executive-signature`
- **2017-12-28T05:00:00+00:00** filed with Secretary of State 12/20/2017 @ 3:12 PM
- **2017-12-28T05:00:00+00:00** assigned PA 216'17 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2ca596cf-4639-49bd-a487-892ee312ceba`. Confidence: reported (aggregated from official Michigan legislature records).