---
type: "Bill"
title: "Individual income tax: deductions; student loan forgiveness for disabled veterans under the total and permanent disability discharge program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30)."
description: "Individual income tax: deductions; student loan forgiveness for disabled veterans under the total and permanent disability discharge program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "SB 25"
citation: "Michigan SB 25 (2021-2022)"
classification: ["bill"]
subjects: ["Higher education: students", "Individual income tax: deductions", "Individual income tax: income", "Veterans: other"]
status: "enacted"
primary_sponsors: ["Tom Barrett"]
version_count: 4
action_count: 29
vote_count: 2
first_action: "2021-01-13T05:00:00+00:00"
last_action: "2021-12-08T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/46ab3f26-ed1f-4b2d-a699-f3b4cce2c99c"
source_url: "http://legislature.mi.gov/doc.aspx?2021-SB-0025"
source_hash: "2e574bafdbb7872536ff73eb7cc468391e2f7c4322de8d83a567d2cbe942062f"
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 25 (2021-2022) — Individual income tax: deductions; student loan forgiveness for disabled veterans under the total and permanent disability discharge program; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

## 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-0025.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/Senate/htm/2021-SEBS-0025.htm)
3. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0120.htm)
4. **Senate Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/Senate/htm/2021-SIB-0025.htm)

## Votes

- PASSED ROLL CALL # 69 YEAS 35 NAYS 0 EXCUSED 1 NOT VOTING 0 — **35–0** (pass) · upper
- passed; given immediate effect Roll Call # 472 Yeas 105 Nays 2 Excused 0 Not Voting 2 — **105–2** (pass) · lower

## Sponsors

- Tom Barrett — primary (person)

## Timeline

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

- **2021-01-13T05:00:00+00:00** INTRODUCED BY SENATOR TOM BARRETT `introduction`
- **2021-01-13T05:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2021-03-11T05:00:00+00:00** REPORTED FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-03-11T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) `referral-committee`
- **2021-03-18T04:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-03-18T04:00:00+00:00** SUBSTITUTE (S-1) CONCURRED IN
- **2021-03-18T04:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2021-03-23T04:00:00+00:00** PASSED ROLL CALL # 69 YEAS 35 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage`
- **2021-03-23T04:00:00+00:00** received on 03/23/2021 `introduction`
- **2021-03-23T04:00:00+00:00** read a first time `reading-1`
- **2021-03-23T04:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2021-04-28T04:00:00+00:00** reported with recommendation without amendment `committee-passage`
- **2021-04-28T04:00:00+00:00** referred to second reading
- **2021-09-28T04:00:00+00:00** read a second time `reading-2`
- **2021-09-28T04:00:00+00:00** placed on third reading
- **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 # 472 Yeas 105 Nays 2 Excused 0 Not Voting 2 `passage`
- **2021-10-14T04:00:00+00:00** inserted full title
- **2021-10-14T04:00:00+00:00** returned to Senate
- **2021-10-19T04:00:00+00:00** GIVEN IMMEDIATE EFFECT
- **2021-10-19T04:00:00+00:00** FULL TITLE AGREED TO
- **2021-10-19T04:00:00+00:00** ORDERED ENROLLED
- **2021-10-21T04:00:00+00:00** ENROLLMENT VACATED
- **2021-10-21T04:00:00+00:00** POSTPONED FOR THE DAY
- **2021-11-30T05:00:00+00:00** ORDERED ENROLLED
- **2021-12-07T05:00:00+00:00** PRESENTED TO GOVERNOR 12/02/2021 01:33 PM `executive-receipt`
- **2021-12-08T05:00:00+00:00** APPROVED BY GOVERNOR 12/07/2021 08:13 AM `executive-signature`
- **2021-12-08T05:00:00+00:00** FILED WITH SECRETARY OF STATE 12/07/2021 02:46 PM
- **2021-12-08T05:00:00+00:00** ASSIGNED PA 0120'21 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46ab3f26-ed1f-4b2d-a699-f3b4cce2c99c`. Confidence: reported (aggregated from official Michigan legislature records).