republic-os/legislation/us/states/mi/2021-2022/hb-5376.md

---
type: "Bill"
title: "Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4."
description: "Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "HB 5376"
citation: "Michigan HB 5376 (2021-2022)"
classification: ["bill"]
subjects: ["Corporate income tax: credits", "Corporate income tax: flow-through entities", "Individual income tax: deductions"]
status: "enacted"
primary_sponsors: ["Mark Tisdel"]
version_count: 5
action_count: 33
vote_count: 3
first_action: "2021-10-07T04:00:00+00:00"
last_action: "2021-12-15T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d77e1b17-d215-4da8-ae16-8c7b59a3ab79"
source_url: "http://legislature.mi.gov/doc.aspx?2021-HB-5376"
source_hash: "90831e0c1303adf138bc73cb26e27c50839a2a026b5c01195e61ddf6ef0772fc"
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 5376 (2021-2022) — Corporate income tax: flow-through entities; entity flow-through tax; provide for. Amends secs. 30 & 623 of 1967 PA 281 (MCL 206.30 & 206.623) & adds secs. 254 & 675 & pt. 4.

## 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](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBH-5376.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBS-5376.htm)
3. **House Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/House/htm/2021-HCB-5376.htm)
4. **House Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/House/htm/2021-HIB-5376.htm)
5. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0135.htm)

## Votes

- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 489 YEAS 34 NAYS 2 EXCUSED 2 NOT VOTING 0 — **34–2** (pass) · upper
- passed; given immediate effect Roll Call # 476 Yeas 105 Nays 2 Excused 0 Not Voting 2 — **105–2** (pass) · lower
- roll call Roll Call # 633 Yeas 100 Nays 3 Excused 0 Not Voting 4 — **100–3** (pass) · lower

## Sponsors

- Mark Tisdel — primary (person)

## Timeline

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

- **2021-10-07T04:00:00+00:00** introduced by Representative Mark Tisdel `introduction`
- **2021-10-07T04:00:00+00:00** read a first time `reading-1`
- **2021-10-07T04:00:00+00:00** rule suspended
- **2021-10-07T04:00:00+00:00** placed on second reading
- **2021-10-07T04:00:00+00:00** bill electronically reproduced 10/07/2021
- **2021-10-14T04:00:00+00:00** read a second time `reading-2`
- **2021-10-14T04:00:00+00:00** substitute (H-1) adopted
- **2021-10-14T04:00:00+00:00** placed on third reading
- **2021-10-14T04:00:00+00:00** placed on immediate passage
- **2021-10-14T04:00:00+00:00** read a third time `reading-3`
- **2021-10-14T04:00:00+00:00** passed; given immediate effect Roll Call # 476 Yeas 105 Nays 2 Excused 0 Not Voting 2 `passage`
- **2021-10-14T04:00:00+00:00** transmitted
- **2021-10-19T04:00:00+00:00** REFERRED TO COMMITTEE ON FINANCE `referral-committee`
- **2021-10-28T04:00:00+00:00** REPORTED FAVORABLY WITHOUT AMENDMENT `committee-passage`
- **2021-10-28T04:00:00+00:00** COMMITTEE RECOMMENDED IMMEDIATE EFFECT
- **2021-10-28T04:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2021-12-09T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-12-09T05:00:00+00:00** SUBSTITUTE (S-1) CONCURRED IN
- **2021-12-09T05:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2021-12-14T05:00:00+00:00** SUBSTITUTE (S-2) ADOPTED
- **2021-12-14T05:00:00+00:00** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 489 YEAS 34 NAYS 2 EXCUSED 2 NOT VOTING 0 `passage`
- **2021-12-14T05:00:00+00:00** TITLE AMENDED
- **2021-12-14T05:00:00+00:00** returned from Senate with substitute (S-2) with immediate effect and full title
- **2021-12-14T05:00:00+00:00** laid over one day under the rules
- **2021-12-14T05:00:00+00:00** rule suspended
- **2021-12-14T05:00:00+00:00** Senate substitute (S-2) concurred in
- **2021-12-14T05:00:00+00:00** roll call Roll Call # 633 Yeas 100 Nays 3 Excused 0 Not Voting 4
- **2021-12-14T05:00:00+00:00** full title agreed to
- **2021-12-14T05:00:00+00:00** bill ordered enrolled
- **2021-12-15T05:00:00+00:00** presented to the Governor 12/17/2021 11:36 AM `executive-receipt`
- **2021-12-15T05:00:00+00:00** approved by the Governor 12/20/2021 01:42 PM `executive-signature`
- **2021-12-15T05:00:00+00:00** filed with Secretary of State 12/21/2021 02:12 PM
- **2021-12-15T05:00:00+00:00** assigned PA 135'21 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d77e1b17-d215-4da8-ae16-8c7b59a3ab79`. Confidence: reported (aggregated from official Michigan legislature records).