---
type: "Bill"
title: "Corporate income tax: credits; annual report on research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 718."
description: "Corporate income tax: credits; annual report on research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 718."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 5102"
citation: "Michigan HB 5102 (2023-2024)"
classification: ["bill"]
subjects: ["Corporate income tax: credits", "Corporate income tax: flow-through entities", "Economic development: Michigan strategic fund"]
status: "enacted"
primary_sponsors: ["Ranjeev Puri"]
version_count: 6
action_count: 29
vote_count: 2
first_action: "2023-10-05"
last_action: "2024-07-30"
source: "openstates"
source_identifier: "ocd-bill/ab93c621-b08b-4fb9-b22f-68a49f459d73"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-5102"
source_hash: "fa446a39d0160364ff028763f7b10a352c5bcd855563d0683606242e69d781d4"
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 5102 (2023-2024) — Corporate income tax: credits; annual report on research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 718.

## 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](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBH-5102.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-5102.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-5102.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-5102.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0119.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-5102-0O338.pdf)

## Votes

- PASSED ROLL CALL # 85 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 — **22–13** (pass) · upper
- passed; given immediate effect Roll Call # 430 Yeas 80 Nays 30 Excused 0 Not Voting 0 — **80–30** (pass) · lower

## Sponsors

- Ranjeev Puri — primary (person)
- Amos O'Neal — cosponsor (person)
- Carrie Rheingans — cosponsor (person)
- Erin Byrnes — cosponsor (person)
- Jason Hoskins — cosponsor (person)
- Jasper Martus — cosponsor (person)
- Jennifer Conlin — cosponsor (person)
- Joey Andrews — cosponsor (person)
- Laurie Pohutsky — cosponsor (person)
- Rachel Hood — cosponsor (person)

## Timeline

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

- **2023-10-05** introduced by Representative Ranjeev Puri `introduction`
- **2023-10-05** read a first time `reading-1`
- **2023-10-05** referred to Committee on Economic Development and Small Business `referral-committee`
- **2023-10-10** bill electronically reproduced 10/05/2023
- **2023-10-25** reported with recommendation without amendment `committee-passage`
- **2023-10-25** referred to second reading
- **2023-10-31** read a second time `reading-2`
- **2023-10-31** substitute (H-1) adopted
- **2023-10-31** placed on third reading
- **2023-10-31** placed on immediate passage
- **2023-10-31** read a third time `reading-3`
- **2023-10-31** passed; given immediate effect Roll Call # 430 Yeas 80 Nays 30 Excused 0 Not Voting 0 `passage`
- **2023-10-31** title amended
- **2023-10-31** transmitted
- **2023-11-01** RULES SUSPENDED
- **2023-11-01** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2024-03-19** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2024-03-19** PLACED ON ORDER OF THIRD READING
- **2024-03-19** RULES SUSPENDED
- **2024-03-19** PLACED ON IMMEDIATE PASSAGE
- **2024-03-19** PASSED ROLL CALL # 85 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 `passage`
- **2024-03-19** INSERTED FULL TITLE
- **2024-04-10** returned from Senate without amendment with full title
- **2024-04-10** full title agreed to
- **2024-04-10** bill ordered enrolled
- **2024-07-30** presented to the Governor 07/11/2024 01:32 PM `executive-receipt`
- **2024-07-30** approved by the Governor 07/23/2024 10:46 AM `executive-signature`
- **2024-07-30** filed with Secretary of State 07/23/2024 12:46 PM
- **2024-07-30** assigned PA 119'24

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ab93c621-b08b-4fb9-b22f-68a49f459d73`. Confidence: reported (aggregated from official Michigan legislature records).