5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
100 lines
6.0 KiB
Markdown
100 lines
6.0 KiB
Markdown
---
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type: "Bill"
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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"
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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"
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jurisdiction: "us/states/mi"
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legislature: "Michigan Legislature"
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session: "2025-2026"
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identifier: "HB 4961"
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citation: "Michigan HB 4961 (2025-2026)"
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classification: ["bill"]
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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"]
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status: "enacted"
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primary_sponsors: ["Ann Bollin"]
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version_count: 6
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action_count: 38
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vote_count: 3
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first_action: "2025-09-16"
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last_action: "2025-10-08"
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source: "openstates"
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source_identifier: "ocd-bill/15ae5c46-f036-4373-ae19-0cf8c3a2e762"
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source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4961"
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source_hash: "27fab9917c09cc3ff4ab97628422d052a6963bf9321f34b6c67de26f760969e7"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-mi"]
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---
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# 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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **As Passed by the House** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billengrossed/House/pdf/2025-HEBH-4961.pdf)
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2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billengrossed/House/pdf/2025-HEBS-4961.pdf)
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3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billconcurred/House/htm/2025-HCB-4961.htm)
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4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billintroduced/House/pdf/2025-HIB-4961.pdf)
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5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/publicact/pdf/2025-PA-0024.pdf)
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6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4961-0O339.pdf)
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## Votes
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- Senate amendment(s) concurred in Roll Call #248 Yeas 102 Nays 7 Excused 0 Not Voting 1 — **102–7** (pass) · lower
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- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 262 YEAS 22 NAYS 14 EXCUSED 1 NOT VOTING 0 — **4–7** (fail) · upper
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- passed; given immediate effect Roll Call #233 Yeas 95 Nays 4 Excused 0 Not Voting 11 — **95–4** (pass) · lower
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## Sponsors
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- Ann Bollin — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-09-16** introduced by Representative Rep. Ann Bollin `introduction`
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- **2025-09-16** read a first time `reading-1`
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- **2025-09-16** referred to Committee on Finance `referral-committee`
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- **2025-09-17** bill electronically reproduced 09/16/2025
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- **2025-09-25** rule suspended
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- **2025-09-25** motion to discharge committee approved
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- **2025-09-25** placed on second reading
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- **2025-09-25** read a second time `reading-2`
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- **2025-09-25** substitute (H-1) adopted
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- **2025-09-25** placed on third reading
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- **2025-09-25** placed on immediate passage
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- **2025-09-25** read a third time `reading-3`
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- **2025-09-25** amended
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- **2025-09-25** passed; given immediate effect Roll Call #233 Yeas 95 Nays 4 Excused 0 Not Voting 11 `passage`
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- **2025-09-25** title amended
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- **2025-09-25** transmitted
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- **2025-09-29** PASSED BY HOUSE WITH IMMEDIATE EFFECT `passage`
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- **2025-09-29** RULES SUSPENDED
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- **2025-09-29** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
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- **2025-10-02** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH AMENDMENT(S) `committee-passage`
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- **2025-10-02** AMENDMENT(S) CONCURRED IN
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- **2025-10-02** PLACED ON ORDER OF THIRD READING WITH AMENDMENT(S)
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- **2025-10-03** RULES SUSPENDED
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- **2025-10-03** PLACED ON IMMEDIATE PASSAGE
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- **2025-10-03** AMENDMENT(S) DEFEATED `amendment-failure`
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- **2025-10-03** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 262 YEAS 22 NAYS 14 EXCUSED 1 NOT VOTING 0 `passage`
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- **2025-10-03** INSERTED FULL TITLE
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- **2025-10-03** RETURNED TO HOUSE
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- **2025-10-03** returned from Senate with amendment(s) with immediate effect and full title
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- **2025-10-03** laid over one day under the rules
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- **2025-10-03** rule suspended
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- **2025-10-03** Senate amendment(s) concurred in Roll Call #248 Yeas 102 Nays 7 Excused 0 Not Voting 1
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- **2025-10-03** full title agreed to
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- **2025-10-03** bill ordered enrolled
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- **2025-10-07** presented to the Governor 10/06/2025 03:06 PM `executive-receipt`
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- **2025-10-08** approved by the Governor 10/07/2025 12:18 PM `executive-signature`
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- **2025-10-08** filed with Secretary of State 10/07/2025 01:34 PM
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- **2025-10-08** assigned PA 24'25 with immediate effect
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## Source
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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).
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