---
type: "Bill"
title: "Corporate income tax: flow-through entities; treatment of certain limited liability companies as a corporation; provide for. Amends secs. 12, 607, 699, 701, 805 & 845 of 1967 PA 281 (MCL 206.12 et seq.) & adds sec. 339."
description: "Corporate income tax: flow-through entities; treatment of certain limited liability companies as a corporation; provide for. Amends secs. 12, 607, 699, 701, 805 & 845 of 1967 PA 281 (MCL 206.12 et seq.) & adds sec. 339."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 1050"
citation: "Michigan SB 1050 (2023-2024)"
classification: ["bill"]
subjects: ["Corporate income tax: flow-through entities", "State agencies (existing): treasury"]
status: "enacted"
primary_sponsors: ["Sarah Anthony"]
version_count: 4
action_count: 29
vote_count: 2
first_action: "2024-10-23"
last_action: "2024-12-30"
source: "openstates"
source_identifier: "ocd-bill/de6ae985-403f-4845-b2e7-ef242ec5bcb1"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2024-SB-1050"
source_hash: "9f9c3f41d530464d55535ddfeb10bc2775463fc5147f58547a59f19d7989f48a"
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 1050 (2023-2024) — Corporate income tax: flow-through entities; treatment of certain limited liability companies as a corporation; provide for. Amends secs. 12, 607, 699, 701, 805 & 845 of 1967 PA 281 (MCL 206.12 et seq.) & adds sec. 339.

## 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/Senate/pdf/2024-SEBH-1050.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2024-SEBS-1050.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0177.pdf)
4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2024-SIB-1050.pdf)

## Votes

- passed; given immediate effect Roll Call # 373 Yeas 103 Nays 2 Excused 0 Not Voting 5 — **105–0** (pass) · lower
- PASSED ROLL CALL # 402 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 — **37–0** (pass) · upper

## Sponsors

- Sarah Anthony — primary (person)

## Timeline

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

- **2024-10-23** INTRODUCED BY SENATOR SARAH ANTHONY `introduction`
- **2024-10-23** REFERRED TO COMMITTEE ON REGULATORY AFFAIRS `referral-committee`
- **2024-10-24** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2024-10-24** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2024-10-30** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2024-10-30** PLACED ON ORDER OF THIRD READING
- **2024-10-30** RULES SUSPENDED
- **2024-10-30** PLACED ON IMMEDIATE PASSAGE
- **2024-10-30** PASSED ROLL CALL # 402 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage`
- **2024-11-07** read a first time `reading-1`
- **2024-11-07** received on 10/30/2024 `introduction`
- **2024-11-07** referred to Committee on Regulatory Reform `referral-committee`
- **2024-11-12** per Rule 41 referred to Committee on Government Operations
- **2024-11-13** reported with recommendation without amendment `committee-passage`
- **2024-11-13** referred to second reading
- **2024-12-04** read a second time `reading-2`
- **2024-12-04** placed on third reading
- **2024-12-04** placed on immediate passage
- **2024-12-04** read a third time `reading-3`
- **2024-12-04** passed; given immediate effect Roll Call # 373 Yeas 103 Nays 2 Excused 0 Not Voting 5 `passage`
- **2024-12-04** inserted full title
- **2024-12-04** returned to Senate
- **2024-12-10** GIVEN IMMEDIATE EFFECT
- **2024-12-10** FULL TITLE AGREED TO
- **2024-12-10** ORDERED ENROLLED
- **2024-12-18** PRESENTED TO GOVERNOR 12/13/2024 11:50 AM `executive-receipt`
- **2024-12-30** APPROVED BY GOVERNOR 12/23/2024 10:08 AM `executive-signature`
- **2024-12-30** FILED WITH SECRETARY OF STATE 12/23/2024 11:16 AM
- **2024-12-30** ASSIGNED PA 0177'24 WITH IMMEDIATE EFFECT

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/de6ae985-403f-4845-b2e7-ef242ec5bcb1`. Confidence: reported (aggregated from official Michigan legislature records).