---
type: "Bill"
title: "Individual income tax: income; treatment of certain provisions under the internal revenue code and revenue distributions; modify. Amends secs. 12, 30, 36, 607, 695 & 805 of 1967 PA 281 (MCL 206.12 et seq.) & repeals sec. 51d of 1967 PA 281 (MCL 206.51d). TIE BAR WITH: HB 4183'25, HB 4951'25, HB 4968'25"
description: "Individual income tax: income; treatment of certain provisions under the internal revenue code and revenue distributions; modify. Amends secs. 12, 30, 36, 607, 695 & 805 of 1967 PA 281 (MCL 206.12 et seq.) & repeals sec. 51d of 1967 PA 281 (MCL 206.51d). TIE BAR WITH: HB 4183'25, HB 4951'25, HB 4968'25"
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2025-2026"
identifier: "HB 4961"
citation: "Michigan HB 4961 (2025-2026)"
classification: ["bill"]
subjects: ["Corporate income tax: administration", "Corporate income tax: business income", "Corporate income tax: flow-through entities", "Corporate income tax: revenue distribution", "Individual income tax: administration", "Individual income tax: deductions", "Individual income tax: flow-through entities", "Individual income tax: income", "Individual income tax: retirement or pension benefits", "Individual income tax: revenue distributions"]
status: "enacted"
primary_sponsors: ["Ann Bollin"]
version_count: 6
action_count: 38
vote_count: 3
first_action: "2025-09-16"
last_action: "2025-10-08"
source: "openstates"
source_identifier: "ocd-bill/15ae5c46-f036-4373-ae19-0cf8c3a2e762"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4961"
source_hash: "27fab9917c09cc3ff4ab97628422d052a6963bf9321f34b6c67de26f760969e7"
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 4961 (2025-2026) — Individual income tax: income; treatment of certain provisions under the internal revenue code and revenue distributions; modify. Amends secs. 12, 30, 36, 607, 695 & 805 of 1967 PA 281 (MCL 206.12 et seq.) & repeals sec. 51d of 1967 PA 281 (MCL 206.51d). TIE BAR WITH: HB 4183'25, HB 4951'25, HB 4968'25

## 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/2025-2026/billengrossed/House/pdf/2025-HEBH-4961.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billengrossed/House/pdf/2025-HEBS-4961.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billconcurred/House/htm/2025-HCB-4961.htm)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billintroduced/House/pdf/2025-HIB-4961.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/publicact/pdf/2025-PA-0024.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4961-0O339.pdf)

## Votes

- Senate amendment(s) concurred in Roll Call #248 Yeas 102 Nays 7 Excused 0 Not Voting 1 — **102–7** (pass) · lower
- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 262 YEAS 22 NAYS 14 EXCUSED 1 NOT VOTING 0 — **4–7** (fail) · upper
- passed; given immediate effect Roll Call #233 Yeas 95 Nays 4 Excused 0 Not Voting 11 — **95–4** (pass) · lower

## Sponsors

- Ann Bollin — primary (person)

## Timeline

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

- **2025-09-16** introduced by Representative Rep. Ann Bollin `introduction`
- **2025-09-16** read a first time `reading-1`
- **2025-09-16** referred to Committee on Finance `referral-committee`
- **2025-09-17** bill electronically reproduced 09/16/2025
- **2025-09-25** rule suspended
- **2025-09-25** motion to discharge committee approved
- **2025-09-25** placed on second reading
- **2025-09-25** read a second time `reading-2`
- **2025-09-25** substitute (H-1) adopted
- **2025-09-25** placed on third reading
- **2025-09-25** placed on immediate passage
- **2025-09-25** read a third time `reading-3`
- **2025-09-25** amended
- **2025-09-25** passed; given immediate effect Roll Call #233 Yeas 95 Nays 4 Excused 0 Not Voting 11 `passage`
- **2025-09-25** title amended
- **2025-09-25** transmitted
- **2025-09-29** PASSED BY HOUSE WITH IMMEDIATE EFFECT `passage`
- **2025-09-29** RULES SUSPENDED
- **2025-09-29** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2025-10-02** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH AMENDMENT(S) `committee-passage`
- **2025-10-02** AMENDMENT(S) CONCURRED IN
- **2025-10-02** PLACED ON ORDER OF THIRD READING WITH AMENDMENT(S)
- **2025-10-03** RULES SUSPENDED
- **2025-10-03** PLACED ON IMMEDIATE PASSAGE
- **2025-10-03** AMENDMENT(S) DEFEATED `amendment-failure`
- **2025-10-03** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 262 YEAS 22 NAYS 14 EXCUSED 1 NOT VOTING 0 `passage`
- **2025-10-03** INSERTED FULL TITLE
- **2025-10-03** RETURNED TO HOUSE
- **2025-10-03** returned from Senate with amendment(s) with immediate effect and full title
- **2025-10-03** laid over one day under the rules
- **2025-10-03** rule suspended
- **2025-10-03** Senate amendment(s) concurred in Roll Call #248 Yeas 102 Nays 7 Excused 0 Not Voting 1
- **2025-10-03** full title agreed to
- **2025-10-03** bill ordered enrolled
- **2025-10-07** presented to the Governor 10/06/2025 03:06 PM `executive-receipt`
- **2025-10-08** approved by the Governor 10/07/2025 12:18 PM `executive-signature`
- **2025-10-08** filed with Secretary of State 10/07/2025 01:34 PM
- **2025-10-08** assigned PA 24'25 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/15ae5c46-f036-4373-ae19-0cf8c3a2e762`. Confidence: reported (aggregated from official Michigan legislature records).