---
type: "Bill"
title: "Individual income tax; exemptions; treatment of certain deductions and exemptions for state purposes after reduction of federal exemptions to zero; clarify and increase. Amends secs. 8, 12, 30, 30a, 52, 512 & 607 of 1967 PA 281 (MCL 206.8 et seq.) & repeals secs. 30e & 30f of 1967 PA 281 (MCL 206.30e & 206.30f)."
description: "Individual income tax; exemptions; treatment of certain deductions and exemptions for state purposes after reduction of federal exemptions to zero; clarify and increase. Amends secs. 8, 12, 30, 30a, 52, 512 & 607 of 1967 PA 281 (MCL 206.8 et seq.) & repeals secs. 30e & 30f of 1967 PA 281 (MCL 206.30e & 206.30f)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2017-2018"
identifier: "SB 748"
citation: "Michigan SB 748 (2017-2018)"
classification: ["bill"]
subjects: ["Individual income tax: exemptions", "Individual income tax: deductions"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 35
vote_count: 3
first_action: "2018-01-11T05:00:00+00:00"
last_action: "2018-03-06T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/42e7ef30-2f2f-4908-8523-81bb9a73993a"
source_url: "http://legislature.mi.gov/doc.aspx?2018-SB-0748"
source_hash: "b41f8711b42798ea73b515ec89fccc2761d12e60a5f7ac824fdb44368053cfab"
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 SB 748 (2017-2018) — Individual income tax; exemptions; treatment of certain deductions and exemptions for state purposes after reduction of federal exemptions to zero; clarify and increase. Amends secs. 8, 12, 30, 30a, 52, 512 & 607 of 1967 PA 281 (MCL 206.8 et seq.) & repeals secs. 30e & 30f of 1967 PA 281 (MCL 206.30e & 206.30f).

## 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/Senate/htm/2018-SEBH-0748.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billengrossed/Senate/htm/2018-SEBS-0748.htm)
3. **Public Act** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/publicact/htm/2018-PA-0038.htm)
4. **Senate Concurred Bill** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billconcurred/Senate/htm/2018-SCB-0748.htm)
5. **Senate Introduced Bill** (committee substitute) — [source](http://www.legislature.mi.gov/documents/2017-2018/billintroduced/Senate/htm/2018-SIB-0748.htm)

## Votes

- PASSED ROLL CALL # 7 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 — **37–0** (pass) · upper
- ROLL CALL # 88 YEAS 36 NAYS 0 EXCUSED 2 NOT VOTING 0 — **36–0** (pass) · upper
- passed; given immediate effect Roll Call # 70 Yeas 107 Nays 2 — **107–2** (pass) · lower

## Sponsors

- 8 — cosponsor (person)
- Arlan Meekhof — cosponsor (person)
- Curtis Hertel — cosponsor (person)
- Dale Zorn — cosponsor (person)
- Darwin Booher — cosponsor (person)
- Dave Hildenbrand — cosponsor (person)
- David Knezek — cosponsor (person)
- David Robertson — cosponsor (person)
- Goeff Hansen — cosponsor (person)
- Hoon-Yung Hopgood — cosponsor (person)
- Jack Brandenburg — cosponsor (person)
- James Marleau — cosponsor (person)
- Jim Ananich — cosponsor (person)
- Jim Stamas — cosponsor (person)
- Joe Hune — cosponsor (person)
- John Proos — cosponsor (person)
- Judy Emmons — cosponsor (person)
- Kenneth Horn — cosponsor (person)
- Margaret O'Brien — cosponsor (person)
- Marty Knollenberg — cosponsor (person)
- Mike Kowall — cosponsor (person)
- Mike Nofs — cosponsor (person)
- Mike Shirkey — cosponsor (person)
- Patrick Colbeck — cosponsor (person)
- Peter MacGregor — cosponsor (person)
- Phillip Pavlov — cosponsor (person)
- Rick Jones — cosponsor (person)
- Steven Bieda — cosponsor (person)
- Tom Casperson — cosponsor (person)
- Tonya Schuitmaker — cosponsor (person)
- Tory Rocca — cosponsor (person)
- Vincent Gregory — cosponsor (person)
- Wayne Schmidt — cosponsor (person)

## Timeline

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

- **2018-01-11T05:00:00+00:00** INTRODUCED BY SENATOR JACK BRANDENBURG `introduction`
- **2018-01-11T05:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2018-01-17T05:00:00+00:00** REPORTED FAVORABLY WITH SUBSTITUTE S-1 `committee-passage`
- **2018-01-17T05:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2018-01-17T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE S-1 `referral-committee`
- **2018-01-17T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE S-2 AND AMENDMENT(S) `committee-passage`
- **2018-01-17T05:00:00+00:00** SUBSTITUTE S-2 AS AMENDED CONCURRED IN
- **2018-01-17T05:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE S-2 AS AMENDED
- **2018-01-17T05:00:00+00:00** RULES SUSPENDED
- **2018-01-17T05:00:00+00:00** PLACED ON IMMEDIATE PASSAGE
- **2018-01-17T05:00:00+00:00** AMENDMENT(S) DEFEATED `amendment-failure`
- **2018-01-17T05:00:00+00:00** PASSED ROLL CALL # 7 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage`
- **2018-01-17T05:00:00+00:00** received on 01/17/2018 `introduction`
- **2018-01-17T05:00:00+00:00** read a first time `reading-1`
- **2018-01-17T05:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2018-01-31T05:00:00+00:00** reported with recommendation without amendment `committee-passage`
- **2018-01-31T05:00:00+00:00** referred to second reading
- **2018-02-14T05:00:00+00:00** read a second time `reading-2`
- **2018-02-14T05:00:00+00:00** substitute H-1 adopted
- **2018-02-14T05:00:00+00:00** placed on third reading
- **2018-02-14T05:00:00+00:00** placed on immediate passage
- **2018-02-14T05:00:00+00:00** read a third time `reading-3`
- **2018-02-14T05:00:00+00:00** passed; given immediate effect Roll Call # 70 Yeas 107 Nays 2 `passage`
- **2018-02-14T05:00:00+00:00** inserted full title
- **2018-02-14T05:00:00+00:00** returned to Senate
- **2018-02-14T05:00:00+00:00** AMENDMENT(S) DEFEATED `amendment-failure`
- **2018-02-14T05:00:00+00:00** HOUSE SUBSTITUTE H-1 CONCURRED IN
- **2018-02-14T05:00:00+00:00** ROLL CALL # 88 YEAS 36 NAYS 0 EXCUSED 2 NOT VOTING 0
- **2018-02-14T05:00:00+00:00** GIVEN IMMEDIATE EFFECT
- **2018-02-14T05:00:00+00:00** FULL TITLE AGREED TO
- **2018-02-14T05:00:00+00:00** ORDERED ENROLLED
- **2018-02-21T05:00:00+00:00** PRESENTED TO GOVERNOR 2/20/2018 @ 3:29 PM `executive-receipt`
- **2018-03-06T05:00:00+00:00** APPROVED BY GOVERNOR 2/28/2018 @ 3:57 PM `executive-signature`
- **2018-03-06T05:00:00+00:00** FILED WITH SECRETARY OF STATE 2/28/2018 @ 4:24 PM
- **2018-03-06T05:00:00+00:00** ASSIGNED PA 0038'18 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/42e7ef30-2f2f-4908-8523-81bb9a73993a`. Confidence: reported (aggregated from official Michigan legislature records).