---
type: "Bill"
title: "Individual income tax: credit; research and development credit for certain small employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 717."
description: "Individual income tax: credit; research and development credit for certain small employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 717."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 5101"
citation: "Michigan HB 5101 (2023-2024)"
classification: ["bill"]
subjects: ["Economic development: Michigan strategic fund", "Individual income tax: credit", "Individual income tax: withholding requirements"]
status: "enacted"
primary_sponsors: ["Julie Rogers"]
version_count: 7
action_count: 50
vote_count: 5
first_action: "2023-10-05"
last_action: "2024-12-31"
source: "openstates"
source_identifier: "ocd-bill/ec9ff6e8-9653-42db-ac3b-8dcfd81d4c0f"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-5101"
source_hash: "eedffba6a49d219d03ead24400991aec2f1ca7384e19a3c0f7b37f4ed882c6d6"
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 5101 (2023-2024) — Individual income tax: credit; research and development credit for certain small employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 717.

## 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-5101.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-5101.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-5101.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-5101.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0187.pdf)
6. **Senate Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/Senate/pdf/2023-SCB-5101.pdf)
7. **Substitute (H-2)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-5101-0O3329.pdf)

## Votes

- ROLL CALL: ROLL CALL # 662 YEAS 18 NAYS 19 EXCUSED 0 NOT VOTING 1 — **4–7** (fail) · upper
- PASSED ROLL CALL # 84 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 — **22–13** (pass) · upper
- roll call Roll Call # 333 Yeas 86 Nays 23 Excused 0 Not Voting 1 — **84–20** (pass) · lower
- passed; given immediate effect Roll Call # 429 Yeas 79 Nays 31 Excused 0 Not Voting 0 — **79–31** (pass) · lower
- ROLL CALL: ROLL CALL # 663 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 — **20–18** (pass) · upper

## Sponsors

- Julie Rogers — primary (person)
- Amos O'Neal — cosponsor (person)
- Carrie Rheingans — cosponsor (person)
- Christine Morse — cosponsor (person)
- Erin Byrnes — cosponsor (person)
- Jason Hoskins — cosponsor (person)
- Jasper Martus — cosponsor (person)
- Jennifer Conlin — cosponsor (person)
- Joey Andrews — cosponsor (person)
- Kristian Grant — cosponsor (person)
- Laurie Pohutsky — cosponsor (person)
- Penelope Tsernoglou — cosponsor (person)
- Rachel Hood — cosponsor (person)
- Ranjeev Puri — cosponsor (person)

## Timeline

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

- **2023-10-05** introduced by Representative Julie M. Rogers `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** placed on third reading
- **2023-10-31** substitute (H-1) adopted and amended
- **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 # 429 Yeas 79 Nays 31 Excused 0 Not Voting 0 `passage`
- **2023-10-31** title amended
- **2023-10-31** transmitted
- **2023-11-01** PASSED BY HOUSE WITH IMMEDIATE EFFECT `passage`
- **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 WITH SUBSTITUTE (S-1) `committee-passage`
- **2024-03-19** SUBSTITUTE (S-1) CONCURRED IN
- **2024-03-19** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2024-03-19** RULES SUSPENDED
- **2024-03-19** PLACED ON IMMEDIATE PASSAGE
- **2024-03-19** PASSED ROLL CALL # 84 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 `passage`
- **2024-03-19** INSERTED FULL TITLE
- **2024-04-10** RETURNED TO HOUSE
- **2024-04-10** returned from Senate with substitute (S-1) with full title
- **2024-04-10** laid over one day under the rules
- **2024-11-13** substitute (H-2) adopted
- **2024-11-13** Senate substitute (S-1) concurred in as substituted (H-2)
- **2024-11-13** roll call Roll Call # 333 Yeas 86 Nays 23 Excused 0 Not Voting 1
- **2024-11-13** full title agreed to
- **2024-11-13** retransmitted
- **2024-12-20** RECEIVED FROM HOUSE `introduction`
- **2024-12-20** RETURNED FROM HOUSE WITH SUBSTITUTE (H-2) TO SENATE SUBSTITUTE (S-1)
- **2024-12-20** RULES SUSPENDED FOR IMMEDIATE CONSIDERATION
- **2024-12-20** HOUSE SUBSTITUTE (H-2) TO SENATE SUBSTITUTE (S-1) NONCONCURRED IN
- **2024-12-20** VOTE RECONSIDERED
- **2024-12-20** ROLL CALL: ROLL CALL # 662 YEAS 18 NAYS 19 EXCUSED 0 NOT VOTING 1
- **2024-12-20** HOUSE SUBSTITUTE (H-2) TO SENATE SUBSTITUTE (S-1) CONCURRED IN
- **2024-12-20** ROLL CALL: ROLL CALL # 663 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0
- **2024-12-20** RETURNED TO HOUSE
- **2024-12-31** re-returned from Senate with concurrence to House substitute (H-2) to Senate substitute (S-1)
- **2024-12-31** bill ordered enrolled 12/23/2024
- **2024-12-31** presented to the Governor 01/08/2025 11:42 AM `executive-receipt`
- **2024-12-31** approved by the Governor 01/13/2025 11:00 AM `executive-signature`
- **2024-12-31** filed with Secretary of State 01/14/2025 08:52 AM
- **2024-12-31** assigned PA 2'25
- **2024-12-31** approved by the Governor 01/13/2025 11:00 AM `executive-signature`
- **2024-12-31** filed with Secretary of State 01/14/2025 08:52 AM
- **2024-12-31** assigned PA 187'24

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ec9ff6e8-9653-42db-ac3b-8dcfd81d4c0f`. Confidence: reported (aggregated from official Michigan legislature records).