---
type: "Bill"
title: "Individual income tax: income; deduction for certain wagering losses; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30)."
description: "Individual income tax: income; deduction for certain wagering losses; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "SB 764"
citation: "Michigan SB 764 (2021-2022)"
classification: ["bill"]
subjects: ["Individual income tax: deductions", "Individual income tax: income"]
status: "enacted"
primary_sponsors: ["Curtis Hertel"]
version_count: 5
action_count: 32
vote_count: 3
first_action: "2021-12-01T05:00:00+00:00"
last_action: "2021-12-29T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6e7162fc-e116-4b58-ab1d-c0ce8312d9ca"
source_url: "http://legislature.mi.gov/doc.aspx?2021-SB-0764"
source_hash: "32b7b2d690955e83a5927d8c394085340721f730666196302bfdc2d3b4ab7ced"
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 764 (2021-2022) — Individual income tax: income; deduction for certain wagering losses; 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-0764.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/Senate/htm/2021-SEBS-0764.htm)
3. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0168.htm)
4. **Senate Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/Senate/htm/2021-SCB-0764.htm)
5. **Senate Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/Senate/htm/2021-SIB-0764.htm)

## Votes

- ROLL CALL: ROLL CALL # 503 YEAS 33 NAYS 3 EXCUSED 2 NOT VOTING 0 — **33–3** (pass) · upper
- PASSED ROLL CALL # 484 YEAS 34 NAYS 3 EXCUSED 1 NOT VOTING 0 — **34–3** (pass) · upper
- passed; given immediate effect Roll Call # 630 Yeas 72 Nays 30 Excused 0 Not Voting 5 — **72–30** (pass) · lower

## Sponsors

- Curtis Hertel — primary (person)

## Timeline

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

- **2021-12-01T05:00:00+00:00** INTRODUCED BY SENATOR CURTIS HERTEL, JR. `introduction`
- **2021-12-01T05:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2021-12-09T05:00:00+00:00** REPORTED FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-12-09T05:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2021-12-09T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) `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)
- **2021-12-09T05:00:00+00:00** RULES SUSPENDED
- **2021-12-09T05:00:00+00:00** PLACED ON IMMEDIATE PASSAGE
- **2021-12-09T05:00:00+00:00** PASSED ROLL CALL # 484 YEAS 34 NAYS 3 EXCUSED 1 NOT VOTING 0 `passage`
- **2021-12-09T05:00:00+00:00** GIVEN IMMEDIATE EFFECT
- **2021-12-14T05:00:00+00:00** received on 12/09/2021 `introduction`
- **2021-12-14T05:00:00+00:00** read a first time `reading-1`
- **2021-12-14T05:00:00+00:00** rule suspended
- **2021-12-14T05:00:00+00:00** placed on second reading
- **2021-12-14T05:00:00+00:00** read a second time `reading-2`
- **2021-12-14T05:00:00+00:00** substitute (H-1) adopted
- **2021-12-14T05:00:00+00:00** placed on third reading
- **2021-12-14T05:00:00+00:00** placed on immediate passage
- **2021-12-14T05:00:00+00:00** read a third time `reading-3`
- **2021-12-14T05:00:00+00:00** passed; given immediate effect Roll Call # 630 Yeas 72 Nays 30 Excused 0 Not Voting 5 `passage`
- **2021-12-14T05:00:00+00:00** title amended
- **2021-12-14T05:00:00+00:00** returned to Senate
- **2021-12-14T05:00:00+00:00** HOUSE SUBSTITUTE (H-1) CONCURRED IN
- **2021-12-14T05:00:00+00:00** ROLL CALL: ROLL CALL # 503 YEAS 33 NAYS 3 EXCUSED 2 NOT VOTING 0
- **2021-12-14T05:00:00+00:00** TITLE AMENDMENT AGREED TO
- **2021-12-14T05:00:00+00:00** ORDERED ENROLLED
- **2021-12-29T05:00:00+00:00** PRESENTED TO GOVERNOR 12/20/2021 11:17 AM `executive-receipt`
- **2021-12-29T05:00:00+00:00** APPROVED BY GOVERNOR 12/23/2021 10:58 AM `executive-signature`
- **2021-12-29T05:00:00+00:00** FILED WITH SECRETARY OF STATE 12/27/2021 01:10 PM
- **2021-12-29T05:00:00+00:00** ASSIGNED PA 0168'21 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6e7162fc-e116-4b58-ab1d-c0ce8312d9ca`. Confidence: reported (aggregated from official Michigan legislature records).