---
type: "Bill"
title: "Individual income tax: reporting; methods for reporting federal adjustments due to partnership level audits; provide for. Amends secs. 325, 687 & 701 of 1967 PA 281 (MCL 206.325 et seq.) & adds ch. 18."
description: "Individual income tax: reporting; methods for reporting federal adjustments due to partnership level audits; provide for. Amends secs. 325, 687 & 701 of 1967 PA 281 (MCL 206.325 et seq.) & adds ch. 18."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "SB 248"
citation: "Michigan SB 248 (2021-2022)"
classification: ["bill"]
subjects: ["Corporate income tax: other", "Individual income tax: reporting"]
status: "enacted"
primary_sponsors: ["Jim Runestad"]
version_count: 5
action_count: 31
vote_count: 3
first_action: "2021-03-17T04:00:00+00:00"
last_action: "2022-07-20T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d47300d7-921d-4581-a822-02d90c7d953b"
source_url: "http://legislature.mi.gov/doc.aspx?2021-SB-0248"
source_hash: "34a1d50b2ee0b0338cd0ee8d24f2441f7f083630af073be108cc1cabe8343f89"
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 248 (2021-2022) — Individual income tax: reporting; methods for reporting federal adjustments due to partnership level audits; provide for. Amends secs. 325, 687 & 701 of 1967 PA 281 (MCL 206.325 et seq.) & adds ch. 18.

## 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/Senate/htm/2021-SEBH-0248.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/Senate/htm/2021-SEBS-0248.htm)
3. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2022-PA-0148.htm)
4. **Senate Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/Senate/htm/2021-SCB-0248.htm)
5. **Senate Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/Senate/htm/2021-SIB-0248.htm)

## Votes

- PASSED ROLL CALL # 101 YEAS 34 NAYS 0 EXCUSED 2 NOT VOTING 0 — **34–0** (pass) · upper
- ROLL CALL: ROLL CALL # 396 YEAS 35 NAYS 0 EXCUSED 1 NOT VOTING 2 — **35–0** (pass) · upper
- passed; given immediate effect Roll Call # 543 Yeas 104 Nays 1 Excused 0 Not Voting 4 — **104–1** (pass) · lower

## Sponsors

- Jim Runestad — primary (person)

## Timeline

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

- **2021-03-17T04:00:00+00:00** INTRODUCED BY SENATOR JIM RUNESTAD `introduction`
- **2021-03-17T04:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2021-03-25T04:00:00+00:00** REPORTED FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-03-25T04:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2021-03-25T04:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) `referral-committee`
- **2021-04-21T04:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-04-21T04:00:00+00:00** SUBSTITUTE (S-1) CONCURRED IN
- **2021-04-21T04:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2021-04-22T04:00:00+00:00** PASSED ROLL CALL # 101 YEAS 34 NAYS 0 EXCUSED 2 NOT VOTING 0 `passage`
- **2021-04-22T04:00:00+00:00** received on 04/22/2021 `introduction`
- **2021-04-22T04:00:00+00:00** read a first time `reading-1`
- **2021-04-22T04:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2021-05-26T04:00:00+00:00** reported with recommendation without amendment `committee-passage`
- **2021-05-26T04:00:00+00:00** referred to second reading
- **2021-11-04T04:00:00+00:00** read a second time `reading-2`
- **2021-11-04T04:00:00+00:00** substitute (H-1) adopted
- **2021-11-04T04:00:00+00:00** placed on third reading
- **2021-11-10T05:00:00+00:00** read a third time `reading-3`
- **2021-11-10T05:00:00+00:00** passed; given immediate effect Roll Call # 543 Yeas 104 Nays 1 Excused 0 Not Voting 4 `passage`
- **2021-11-10T05:00:00+00:00** inserted full title
- **2021-11-10T05:00:00+00:00** returned to Senate
- **2021-11-30T05:00:00+00:00** LAID OVER ONE DAY UNDER THE RULES
- **2022-06-30T04:00:00+00:00** HOUSE SUBSTITUTE (H-1) CONCURRED IN
- **2022-06-30T04:00:00+00:00** ROLL CALL: ROLL CALL # 396 YEAS 35 NAYS 0 EXCUSED 1 NOT VOTING 2
- **2022-06-30T04:00:00+00:00** GIVEN IMMEDIATE EFFECT
- **2022-06-30T04:00:00+00:00** FULL TITLE AGREED TO
- **2022-06-30T04:00:00+00:00** ORDERED ENROLLED
- **2022-07-20T04:00:00+00:00** PRESENTED TO GOVERNOR 07/07/2022 11:08 AM `executive-receipt`
- **2022-07-20T04:00:00+00:00** APPROVED BY GOVERNOR 07/19/2022 09:34 AM `executive-signature`
- **2022-07-20T04:00:00+00:00** FILED WITH SECRETARY OF STATE 07/19/2022 11:56 AM
- **2022-07-20T04:00:00+00:00** ASSIGNED PA 0148'22 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d47300d7-921d-4581-a822-02d90c7d953b`. Confidence: reported (aggregated from official Michigan legislature records).