---
type: "Bill"
title: "Cities: income tax; administration, enforcement, and collection procedures; modify. Amends secs. 6 & 9, ch. 1, secs. 3, 73, 84, 85, 86a, 86b, 86c, 91, 92 & 93, ch. 2 of 1964 PA 284 (MCL 141.506 et seq.) & adds sec. 92a to ch. 2."
description: "Cities: income tax; administration, enforcement, and collection procedures; modify. Amends secs. 6 & 9, ch. 1, secs. 3, 73, 84, 85, 86a, 86b, 86c, 91, 92 & 93, ch. 2 of 1964 PA 284 (MCL 141.506 et seq.) & adds sec. 92a to ch. 2."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "SB 507"
citation: "Michigan SB 507 (2023-2024)"
classification: ["bill"]
subjects: ["Cities: income tax", "Individual income tax: city", "State agencies (existing): treasury"]
status: "enacted"
primary_sponsors: ["Sarah Anthony"]
version_count: 4
action_count: 24
vote_count: 2
first_action: "2023-09-19"
last_action: "2023-11-08"
source: "openstates"
source_identifier: "ocd-bill/dc53e4f6-7c43-4506-b565-3cb24d292a0b"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0507"
source_hash: "674c96fba1720fcfa0a1c12d5cda8214debf61c31ca5f1b9c27d8f865c5024f0"
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 507 (2023-2024) — Cities: income tax; administration, enforcement, and collection procedures; modify. Amends secs. 6 & 9, ch. 1, secs. 3, 73, 84, 85, 86a, 86b, 86c, 91, 92 & 93, ch. 2 of 1964 PA 284 (MCL 141.506 et seq.) & adds sec. 92a to ch. 2.

## 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/2023-SEBH-0507.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBS-0507.pdf)
3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0195.pdf)
4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0507.pdf)

## Votes

- passed; given immediate effect Roll Call # 377 Yeas 56 Nays 54 Excused 0 Not Voting 0 — **56–54** (pass) · lower
- PASSED ROLL CALL # 467 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 — **20–18** (pass) · upper

## Sponsors

- Sarah Anthony — primary (person)

## Timeline

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

- **2023-09-19** INTRODUCED BY SENATOR SARAH ANTHONY `introduction`
- **2023-09-19** RULES SUSPENDED
- **2023-09-19** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2023-09-26** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S) `committee-passage`
- **2023-09-26** PLACED ON ORDER OF THIRD READING
- **2023-09-27** AMENDMENT(S) ADOPTED `amendment-passage`
- **2023-09-27** PASSED ROLL CALL # 467 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 `passage`
- **2023-09-27** received on 09/27/2023 `introduction`
- **2023-09-27** read a first time `reading-1`
- **2023-09-27** referred to Committee on Appropriations `referral-committee`
- **2023-10-11** reported with recommendation without amendment `committee-passage`
- **2023-10-11** referred to second reading
- **2023-10-17** read a second time `reading-2`
- **2023-10-17** placed on third reading
- **2023-10-18** read a third time `reading-3`
- **2023-10-18** passed; given immediate effect Roll Call # 377 Yeas 56 Nays 54 Excused 0 Not Voting 0 `passage`
- **2023-10-18** inserted full title
- **2023-10-18** returned to Senate
- **2023-10-19** FULL TITLE AGREED TO
- **2023-10-19** ORDERED ENROLLED
- **2023-10-31** PRESENTED TO GOVERNOR 10/27/2023 02:28 PM `executive-receipt`
- **2023-11-08** APPROVED BY GOVERNOR 11/07/2023 01:28 PM `executive-signature`
- **2023-11-08** FILED WITH SECRETARY OF STATE 11/07/2023 02:36 PM
- **2023-11-08** ASSIGNED PA 0195'23

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dc53e4f6-7c43-4506-b565-3cb24d292a0b`. Confidence: reported (aggregated from official Michigan legislature records).