---
type: "Bill"
title: "Corporate income tax: credits; definitions for research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 716."
description: "Corporate income tax: credits; definitions for research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 716."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 4368"
citation: "Michigan HB 4368 (2023-2024)"
classification: ["bill"]
subjects: ["Corporate income tax: credits"]
status: "enacted"
primary_sponsors: ["Greg VanWoerkom"]
version_count: 6
action_count: 32
vote_count: 3
first_action: "2023-04-11"
last_action: "2024-07-30"
source: "openstates"
source_identifier: "ocd-bill/b4072682-d032-49b3-9588-7358cd028348"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4368"
source_hash: "e575804f9e499fc4fa3880c80499ca016f6ee8c7ffeaa49c0caca9825e8392cd"
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 4368 (2023-2024) — Corporate income tax: credits; definitions for research and development tax credits; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 716.

## 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-4368.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-4368.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-4368.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-4368.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0118.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-4368-0O339.pdf)

## Votes

- passed; given immediate effect Roll Call # 432 Yeas 81 Nays 29 Excused 0 Not Voting 0 — **81–29** (pass) · lower
- PASSED ROLL CALL # 81 YEAS 23 NAYS 12 EXCUSED 3 NOT VOTING 0 — **23–12** (pass) · upper
- passed Roll Call # 431 Yeas 80 Nays 30 Excused 0 Not Voting 0 — **80–30** (pass) · lower

## Sponsors

- Greg VanWoerkom — primary (person)
- Bill Schuette — cosponsor (person)
- David Martin — cosponsor (person)
- Douglas Wozniak — cosponsor (person)
- Graham Filler — cosponsor (person)
- Gregory Alexander — cosponsor (person)
- Gregory Markkanen — cosponsor (person)
- Jay DeBoyer — cosponsor (person)
- Mark Tisdel — cosponsor (person)
- Matt Hall — cosponsor (person)
- Matthew Bierlein — cosponsor (person)
- Mike Harris — cosponsor (person)
- Nancy DeBoer — cosponsor (person)
- Pat Outman — cosponsor (person)
- Robert Bezotte — cosponsor (person)
- Tom Kuhn — cosponsor (person)
- Tom Kunse — cosponsor (person)

## Timeline

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

- **2023-04-11** introduced by Representative Greg VanWoerkom `introduction`
- **2023-04-11** read a first time `reading-1`
- **2023-04-11** referred to Committee on Tax Policy `referral-committee`
- **2023-04-12** bill electronically reproduced 04/11/2023
- **2023-10-31** rule suspended
- **2023-10-31** motion to discharge committee approved
- **2023-10-31** placed on 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 Roll Call # 431 Yeas 80 Nays 30 Excused 0 Not Voting 0 `passage`
- **2023-10-31** vote reconsidered
- **2023-10-31** passed; given immediate effect Roll Call # 432 Yeas 81 Nays 29 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 # 81 YEAS 23 NAYS 12 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 01:36 PM `executive-receipt`
- **2024-07-30** approved by the Governor 07/23/2024 10:44 AM `executive-signature`
- **2024-07-30** filed with Secretary of State 07/23/2024 12:44 PM
- **2024-07-30** assigned PA 118'24

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b4072682-d032-49b3-9588-7358cd028348`. Confidence: reported (aggregated from official Michigan legislature records).