---
type: "Bill"
title: "Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for. Amends title & secs. 30, 51, 272 & 695 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 51h, 476 & 696."
description: "Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for. Amends title & secs. 30, 51, 272 & 695 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 51h, 476 & 696."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 4001"
citation: "Michigan HB 4001 (2023-2024)"
classification: ["bill"]
subjects: ["Corporate income tax: revenue distribution", "Individual income tax: credit", "Individual income tax: retirement or pension benefits", "Individual income tax: revenue distributions", "Individual income tax: school aid"]
status: "enacted"
primary_sponsors: ["Angela Witwer"]
version_count: 6
action_count: 51
vote_count: 4
first_action: "2023-01-12"
last_action: "2023-03-07"
source: "openstates"
source_identifier: "ocd-bill/b5c4faf5-014b-44be-9bf1-c02de2d0813c"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4001"
source_hash: "296907d75ee06202703a97a6d8fe980548395f92ebec50d436aaf610ecd6c086"
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 4001 (2023-2024) — Individual income tax: retirement or pension benefits; limitations and restrictions on deductions of certain retirement or pension benefits, revenue distributions, earned income tax credit, rebate payments, rebate and revitalization and placemaking funds; revise, increase, and provide for. Amends title & secs. 30, 51, 272 & 695 of 1967 PA 281 (MCL 206.30 et seq.) & adds secs. 51h, 476 & 696.

## 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-4001.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-4001.pdf)
3. **Conference Report** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconferencereport/House/pdf/2023-HB-4001-CR-1.pdf)
4. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-4001.pdf)
5. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-4001.pdf)
6. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0004.pdf)

## Votes

- PASSED ROLL CALL # 16 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 — **20–18** (pass) · upper
- SENATE ADOPTED CONFERENCE REPORT ROLL CALL # 22 YEAS 20 NAYS 17 EXCUSED 1 NOT VOTING 0 — **20–17** (pass) · upper
- passed; given immediate effect Roll Call # 5 Yeas 67 Nays 41 Excused 0 Not Voting 2 — **67–41** (pass) · lower
- roll call Roll Call # 12 Yeas 53 Nays 56 Excused 0 Not Voting 1 — **53–56** (fail) · lower

## Sponsors

- Angela Witwer — primary (person)
- Abraham Aiyash — cosponsor (person)
- Amos O'Neal — cosponsor (person)
- Betsy Coffia — cosponsor (person)
- Carol Glanville — cosponsor (person)
- Carrie Rheingans — cosponsor (person)
- Christine Morse — cosponsor (person)
- Cynthia Neeley — cosponsor (person)
- Denise Mentzer — cosponsor (person)
- Dylan Wegela — cosponsor (person)
- Erin Byrnes — cosponsor (person)
- Felicia Brabec — cosponsor (person)
- Helena Scott — cosponsor (person)
- Jaime Churches — cosponsor (person)
- Jason Hoskins — cosponsor (person)
- Jason Morgan — cosponsor (person)
- Jasper Martus — cosponsor (person)
- Jenn Hill — cosponsor (person)
- Jennifer Conlin — cosponsor (person)
- Jim Haadsma — cosponsor (person)
- Jimmie Wilson Jr. — cosponsor (person)
- John Fitzgerald — cosponsor (person)
- Joseph Tate — cosponsor (person)
- Julie Rogers — cosponsor (person)
- Kara Hope — cosponsor (person)
- Karen Whitsett — cosponsor (person)
- Kelly Breen — cosponsor (person)
- Kristian Grant — cosponsor (person)
- Laurie Pohutsky — cosponsor (person)
- Lori Stone — cosponsor (person)
- Matt Koleszar — cosponsor (person)
- Mike McFall — cosponsor (person)
- Natalie Price — cosponsor (person)
- Nate Shannon — cosponsor (person)
- Noah Arbit — cosponsor (person)
- Penelope Tsernoglou — cosponsor (person)
- Phil Skaggs — cosponsor (person)
- Ranjeev Puri — cosponsor (person)
- Reggie Miller — cosponsor (person)
- Samantha Steckloff — cosponsor (person)
- Sharon MacDonell — cosponsor (person)
- Stephanie A. Young — cosponsor (person)
- Tullio Liberati — cosponsor (person)
- Tyrone Carter — cosponsor (person)
- Veronica Paiz — cosponsor (person)
- Will Snyder — cosponsor (person)

## Timeline

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

- **2023-01-12** introduced by Representative Angela Witwer `introduction`
- **2023-01-12** read a first time `reading-1`
- **2023-01-12** referred to Committee on Tax Policy `referral-committee`
- **2023-01-17** bill electronically reproduced 01/12/2023
- **2023-01-26** rule suspended
- **2023-01-26** motion to discharge committee approved
- **2023-01-26** placed on second reading
- **2023-01-26** read a second time `reading-2`
- **2023-01-26** placed on third reading
- **2023-01-26** placed on immediate passage
- **2023-01-26** read a third time `reading-3`
- **2023-01-26** passed; given immediate effect Roll Call # 5 Yeas 67 Nays 41 Excused 0 Not Voting 2 `passage`
- **2023-01-26** transmitted
- **2023-01-31** RULES SUSPENDED
- **2023-01-31** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2023-02-01** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-2) `committee-passage`
- **2023-02-01** SUBSTITUTE (S-2) CONCURRED IN
- **2023-02-01** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-2)
- **2023-02-01** RULES SUSPENDED
- **2023-02-01** PLACED ON IMMEDIATE PASSAGE
- **2023-02-01** PASSED ROLL CALL # 16 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 `passage`
- **2023-02-01** TITLE AMENDED
- **2023-02-01** RETURNED TO HOUSE
- **2023-02-01** returned from Senate with substitute (S-2) with title amendment
- **2023-02-01** laid over one day under the rules
- **2023-02-01** rule suspended
- **2023-02-01** Senate substitute (S-2) nonconcurred in
- **2023-02-01** roll call Roll Call # 12 Yeas 53 Nays 56 Excused 0 Not Voting 1
- **2023-02-01** House conferees named 02/01/2023: Reps. Samantha Steckloff Cynthia Neeley Greg VanWoerkom
- **2023-02-02** HOUSE NONCONCURRED IN SENATE SUBSTITUTE (S-2)
- **2023-02-02** HOUSE NAMED CONFEREES 02/01/2023: REPS. SAMANTHA STECKLOFF, CYNTHIA NEELEY, GREG VANWOERKOM
- **2023-02-02** SENATE NAMED CONFEREES 02/01/2023: SENS. SAM SINGH, SARAH ANTHONY, DAN LAUWERS
- **2023-02-02** Senate conferees named 02/01/2023: Sens. Sam Singh Sarah Anthony Dan Lauwers
- **2023-02-02** SENATE NAMED CONFEREES 02/02/2023: SENS. SAM SINGH, SARAH ANTHONY, DAN LAUWERS
- **2023-02-02** referred to conference committee 02/01/2023
- **2023-02-08** conference report received
- **2023-02-08** conference report adopted Roll Call #13 Yeas 56 Nays 53 Excused 0 Not Voting 1
- **2023-02-09** retransmitted
- **2023-02-16** CONFERENCE REPORT RECEIVED IN SENATE
- **2023-02-16** SENATE ADOPTED CONFERENCE REPORT ROLL CALL # 22 YEAS 20 NAYS 17 EXCUSED 1 NOT VOTING 0
- **2023-02-16** IMMEDIATE EFFECT DEFEATED
- **2023-02-16** VOTE RECONSIDERED
- **2023-02-16** IMMEDIATE EFFECT POSTPONED
- **2023-02-28** IMMEDIATE EFFECT DEFEATED
- **2023-02-28** RETURNED TO HOUSE
- **2023-03-01** conference report adopted by Senate
- **2023-03-01** bill ordered enrolled
- **2023-03-01** presented to the Governor 03/01/2023 07:41 PM `executive-receipt`
- **2023-03-07** approved by the Governor 03/07/2023 09:34 AM `executive-signature`
- **2023-03-07** filed with Secretary of State 03/07/2023 10:10 AM
- **2023-03-07** assigned PA 4'23

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b5c4faf5-014b-44be-9bf1-c02de2d0813c`. Confidence: reported (aggregated from official Michigan legislature records).