Learn About Advocacy

Legislative Tracking

MICPA actively monitors legislation that may affect the CPA profession. Below is a list of current bills, along with their sponsors. Click a bill link for further details and to see its status in the legislative process.

A checkmark indicates that MICPA supports the bill, an X indicates opposition, and a dash identifies bills on which MICPA is neutral.

Support Michigan HB 4893: A New Pathway to CPA Licensure

The MICPA testified before the Michigan House Finance Committee in October in support of House Bill 4893, which amends the Michigan Occupational Code to create a new, nationally aligned pathway to CPA licensure in Michigan.

HB 4893 maintains the core requirements of licensure — earning a bachelor’s degree, gaining qualified professional experience, and passing the CPA Exam — while offering an alternative to the traditional 150-credit-hour requirement. It seeks to reduce barriers to entry, broaden access, help address Michigan’s growing accounting talent shortage, and allow our state to join the national movement to update CPA licensure.

The House passed the bill on Nov. 12. It now heads to the Senate for consideration.

Your voice can help move this forward:

See the collaborative efforts that have brought us to the point of creating an additional pathway to licensure.
michigan-capitol-800
Invest in PAC

A contribution to the MICPA Political Action Committee (PAC) supports advocacy on legislation affecting the profession.

Donate Now
Tax; Individual Income

House

HB 4008  (  )

Income Tax Credit
Pauline Wendzel
Creates credit for qualified volunteers.

HB 4019  (  )

Income Tax
Matthew Bierlein
Requires annual revenue report to individual income tax filers.

HB 4051  (  )

Tipped Employees
Joseph Aragona
Provides exclusion of certain gratuities for tipped employees.

HB 4055  (  )

Child Care
Bill Schuette
Provides child tax credit.

HB 4056  (  )

Child Care
Bill Schuette
Creates child care savings program.

HB 4057  (  )

Child Care
Bill Schuette
Deducts contributions to a child care savings account.

HB 4170  (  )

Income Tax Rate
Kathy Schmaltz
Provides rollback of rate to 4.05% and effect of a triggering rate reduction and clarifies permanency.

HB 4201  (  )

Income Tax
Kathy Schmaltz
Exempts department of corrections retirement and pension benefits from income taxes.

HB 4202  (  )

Income Tax Exemptions
Gina Johnsen
Provides additional exemption for fetus.

HB 4247  (  )

Income Tax Credit
Jasper Martus
Provides credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents.

HB 4248  (  )

Income Tax Credit
Will Snyder
Provides credit for donations to endowment fund of community foundations.

HB 4313  (  )

Income Tax Deductions
Bill Schuette
Provides deduction for residents in a district with a vacant legislative seat.

HB 4324  (  )

Independent Contractors
Brenda Carter
Incorporates information for taxpayers regarding the classification of an individual as an independent contractor in instruction booklet and provide notice to certain taxpayers.

HB 4370 (  )

Textbooks
Mai Xiong
Provides credit for sales and use tax paid for textbooks purchased by eligible students.

HB 4387  (  )

Income Tax Credit
John Roth
Repairs and restores credit for qualified expenditures attributable to supplies after a declared state of emergency.

HB 4430  (  )

Income Tax Credit
Brad Paquette
Provides credit for certain qualified dependents.

HB 4431  (  )

Fire Personnel
Matt Bierlein
Creates qualified volunteers credit.

HB 4432  (  )

EMS
Steve Frisbie
Creates qualified volunteers credit.

HB 4487  (  )

Income Tax Credit
Neeley
Provides working parent tax credit for certain dependents.

HB 4488  (  )

Income Tax Credit
John Fitzgerald
Provides working parent tax credit for certain dependents.

HB 4504  (  )

Historic Preservation Tax Credit
Steve Frisbie
Modifies state historic preservation tax credit program.

HB 4513  (  )

Bitcoin
Mike McFall
Provides deduction for income attributable to bitcoin mining under the bitcoin program.

HB 4543  (  )

Home Heating Credit
Bill Schuette
Changes adjustments based on Detroit Consumer Price Index to United States Consumer Price Index.

HB 4592  (  )

Youth Tax Deduction
Joseph Aragona
Provides for income tax deduction for all compensation earned by a taxpayer 17 years of age or younger.

HB 4624  (  )

Sexual Orientation
Carrie Rheingans
Makes certain references in the city income tax act gender neutral.

HB 4722  (  )

Motor Fuel Tax
Angela Witwer
Provides incentives for the sale and production of biodiesel.

HB 5235  (  )

Individual Income Tax
Bill Schuette
Clarifies owner and eligibility of a homestead placed in certain trusts.

HB 5236  (  )

Individual Income Tax
Bill Schuette
Modifies definition of homestead.

HB 5484  (  )

Individual Income Tax
Mark Tisdel
Amends sourcing and apportionment provisions for flow through entities.

Senate

SB 12  (  )

Tax Deductions
Joseph Bellino
Includes fetus in definition of dependent.

SB 13  (  )

Tax Deductions
Joseph Bellino
Provides beginning farmer tax credit.

SB 91  (  )

Tipped Employees
John Damoose
Provides exclusion of certain gratuities for tipped employees.

SB 115  (  )

Income Tax Credit
Joseph Bellino
Provides credit for certain investments in Michigan businesses.

SB 117  (  )

Income Tax
Jonathan Lindsey
Provides repeal of the personal income tax.

SB 118  (  )

Income Tax Credit
Jonathan Lindsey
Provides credit for certain qualified dependents.

SB 124  (  )

Income Tax Returns
John Damoose
Authorizes extension of filing deadline for income taxes under certain circumstances.

SB 125  (  )

Income Tax Deductions
Michelle Hoitenga
Provides deduct overtime compensation from taxable income.

SB 132  (  )

Income Tax Credit
Sam Singh
Provides credit for donations to endowment fund of community foundations.

SB 151  (  )

Income Tax Rate
Roger Victory
Provides rollback of rate to 3.9%.

SB 209  (  )

Income Tax Deductions
Edward McBroom
Deducts certain broadband expansion grants from taxable income.

SB 308  (  )

Income Tax Credit
Kevin Hertel
Creates and provides working parent tax credit and advanced monthly payments of that credit.

SB 321  (  )

Income Tax Credit
Lana Theis
Provides credit for contributions to scholarship-granting organizations and deduction of funds distributed to student opportunity scholarship accounts.

SB 344  (  )

Homestead Property Tax Credit
Michele Hoitenga
Modifies Homestead Property Tax credit percentages.

SB 345  (  )

Homestead Property Tax Credit
Sarah Anthony
Modifies Homestead Property Tax Credit and increases income threshold.

SB 368  (  )

Financial Aid
Lana Theis
Expands definition of qualified higher education expenses under Michigan education savings program to include certain K-12 tuition expenses.

SB 426  (  )

Income Tax
Joseph Bellino
Clarifies application to professional employer organizations employment withholdings redirected from the state to certain community colleges for the new jobs training program.

SB 435  (  )

Income Tax Credit
Sam Singh
Changes adjustments based on the Detroit Consumer Price Index to United State Consumer Price Index.

SB 459  (  )

Income Tax Credit
Darrin Camilleri
Provides credit for certain user fees incurred to operate a vehicle on a public service facility

SB 472  (  )

Revenue Distribution
Sam Singh
Provides earmark of withholding tax capture revenues into the more jobs for Michigan fund.

Tax; Property

House

HB 4014 (  )

Property Tax Assessments
Bradley Slagh
Exempts transfer of ownership of certain real property to certain individuals from uncapping of taxable value upon transfer.

HB 4041 (  )

Property Tax Exemptions
Tyrone Carter
Provides continuation of poverty exemption without subsequent application for homeowner who previously established eligibility in certain circumstances.

HB 4079 (  )

Special Assessments
Bill Schuette
Modifies income eligibility cap for special assessment deferment program.

HB 4080 (  )

Special Assessment
Mike Hoadley
Reinstates special assessment deferment program.

HB 4098 (  )

Tax Tribunal
Pat Outman
Expands methods for tax tribunal to hold hearings to include electronically.
Tracking Groups: MICPA, Mike Merkel

HB 4099 (  )

Tax Tribunal
Steve Frisbie
Permits electronic hearings of the tax tribunal under the open meetings act.

HB 4110 (  )

Land Sales
Denise Mentzer
Requires seller disclosure statement to reflect yearly property taxes based on current assessed value of property.

HB 4111 (  )

Property Tax Exemptions
Greg VanWoerkom
Exempts personal property constituting certain hydrogen fuel pumps.

HB 4121 (  )

Tax
Amos O'Neal
Prohibits locally adopted cap on a local unit's own authority to levy a property tax millage. Kristian Grant
Provides earmark from Corporate Income Tax for roads.

HB 4349 (  )

Home Rule
Jay DeBoyer
Allows private road maintenance or improvement projects.

HB 4372 (  )

Senior Citizens
James DeSana
Provides specific tax on certain property of senior citizens.

HB 4373 (  )

Property Tax Exemptions
James DeSana
Provides exemption from state education tax for certain residential property and certain agricultural property. Amending 1993 PA 331 by amending sections 2 and 3 (MCL 211.902 and 211.903), section 2 as amended by 1994 PA 187 and section 3 as amended by 2011 PA 318.

HB 4374 (  )

Property Tax Exemptions
James DeSana
Provides exemption from state education tax for certain residential property and certain agricultural property.

HB 4379 (  )

Property Tax Exemptions
James DeSana
Provides property tax exemption for certain senior citizens.

HB 4410 (  )

Abandoned Properties
Bradley Slagh
Modifies definition of abandoned property.

HB 4443 (  )

Property Tax Exemptions
Jason Woolford
Provides specific tax on certain homesteads of disabled veterans and their surviving spouses.

HB 4444 (  )

Property Tax Exemptions
Jason Woolford
Modifies property tax exemption for disabled veterans.

HB 4583 (  )

Millage Elections
Matt Maddock
Limits millage elections to November elections.

HB 4584 (  )

Millage Elections
Matt Maddock
Limits millage elections to November elections.

HB 4606 (  )

Sexual Orientation
Jason Morgan
Revises gender-specific language in act regarding termination of tenancy by the entireties.

HB 4611 (  )

Sexual Orientation
Denise Mentzer
Revises gender-specific language in act regarding the right to manage and contract entireties property.

HB 4617 (  )

Sexual Orientation
Morgan Foreman
Makes certain references in act providing for deferment of special assessments on certain homesteads gender neutral.

HB 4620 (  )

Sexual Orientation
Kara Hope
Makes certain references in the real estate transfer tax act gender neutral.

HB 4682  (  )

Property Tax Exemption
Jason Woolford
Modifies exemption for the surviving spouse of a disabled veteran.

HB 4711 (  )

Rental Agreements
Mike Hoadley
Provides requirements for self-service storage rental agreements.

Senate

SB 110 (  )

Homestead Exemption
Joseph Bellino
Provides homestead property tax exemption for the surviving spouse of an emergency first responder killed in the line of duty.

Aeronautics
John Damoose
Exempt purchase of certain aircraft and aviation equipment.

SB 192 (  )

Property Tax Exemptions
Stephanie Chang
Provides freeze of taxable value for primary residences of certain senior citizens.

SB 196 (  )

Veterans
Sam Singh
Modifies exemption for disabled veterans.

SB 292 (  )

Property Tax Exemptions
Michele Hoitenga
Provides property tax exemption for principal residence of certain senior citizens.

SB 345 (  )

Homestead Property Tax Credit
Sarah Anthony
Modifies Homestead Property Tax Credit and increases income threshold.

SB 423 (  )

Delinquent Taxes – Tax; Property Tax
Stephanie Chang
Modifies sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs.

SB 442 (  )

Property Tax Exemptions – Tax; Property Tax
Roger Victory
Modifies property tax exemption for certain nonprofit housing property.

SB 452 (  )

Property Conveyance – Tax; Property Tax
Mark Huizenga
Provides transfer of certain state-owned property in Kent County.

SB 484 (  )

Property Tax
Sarah Anthony
Provides for the exemption of certain tax delinquent property sold or otherwise conveyed by a foreclosing governmental unit.

SB 485 (  )

Property Tax
Sarah Anthony
Provides for the application of tax reverted property specific tax to certain tax delinquent property sold or otherwise conveyed by a foreclosing governmental unit.

Tax Sales

House

HB 4025 (  )

Firearm Safety Devices
Natalie Price
Extends sunset date on exemption for firearm safety devices.

HB 4026 (  )

Firearm Safety Devices
Brad Paquette
Extends sunset date on exemption for firearm safety devices.

HB 4058 (  )

Sales Tax Exemptions
Kathy Schmaltz
Provides exemption for certain baby and toddler items.

Use Tax Exemption
Nancy DeBoer
Provides exemption for certain baby and toddler items.

HB 4119 (  )

Sales Tax Exemptions
Steve Frisbie
Exempts purchase of certain aircraft and aviation equipment.

HB 4120 (  )

Use Tax Exemption
Joey Andrews
Exempts purchase of certain aircraft and aviation equipment.

HB 4180 (  )

Fuel Tax
Donni Steele
Exempts motor and aviation fuel sales.

HB 4181 (  )

Motor Fuel Tax
Steve Frisbie
Excludes tax on motor fuel.

HB 4182 (  )

Fuel Tax
Bradley Slagh
Exempts motor and aviation fuel sales.
Tracking Groups: MICPA, Mike Merkel

HB 4185 (  )

Sales Tax
Rylee Linting
Modifies distribution of revenue.

HB 4210 (  )

Sales Tax Distribution
Jason Morgan
Modifies disposition of money to the comprehensive transportation fund.

HB 4231 (  )

Sales Tax Revenue
Joseph Tate
Provides distribution of certain sales tax revenue into the public safety and violence prevention fund.

HB 4260 (  )

Sales Tax Distribution
Mike Harris
Provides distribution of certain sales tax revenue into the public safety and violence prevention fund.

HB 4312 (  )

Sales Tax
Mark Tisdel
Provides distribution of sales tax revenue for the revenue sharing trust fund.

HB 4376 (  )

Sales Tax Exemptions
Will Snyder
Provides offset of the trade in value of personal electronics.

Senate

SB 152 (  )

Sales Tax Exemptions
Michael Webber
Exempts purchase of certain aircraft and aviation equipment.

SB 229 (  )

Sales Taxes
Jeremy Moss
Provides deduction or exclusion and an audit of qualified delivery network sales.

SB 277 (  )

Fishing
Jon Bumstead
Provides disposition of money into the game and fish protection account.

SB 357 (  )

Sales Tax Distribution
Sarah Anthony
Revises disposition of money received and collected.

SB 358 (  )

Use Tax Distribution
Jon Bumstead
Revises disposition of money received and collected.

Tax; Corporate Income

House

HB 4143  (  )

Transportation Fund
Kristian Grant
Provides earmark from Corporate Income Tax for roads.

HB 4144  (  )

School Aid
Alabas Farhat
Provides rate increase to Corporate Income Tax and earmark of increased revenue to school aid fund.

HB 4186  (  )

Corporate Income Tax
Steve Carra
Provides rate increase and election to file under corporate income tax act and allow for certain taxpayers.

HB 4187 (  )

Corporate Income Tax
Pat Outman
Modifies distribution of corporate income tax revenue.

HB 4424  (  )

Aviation Fuel
Jerry Neyer
Provides credit for use of sustainable aviation fuel.

HB 4425  (  )

Aviation Fuel
Jerry Neyer
Creates sustainable aviation fuel incentive program.

HB 4503  (  )

Historic Preservation Tax Credit
Joey Andrews
Modifies state historic preservation tax credit program.

HB 4603  (  )

Corporate Tax Rate
Dylan Wegela
Provides pay ratio surcharge for certain corporations.

HB 4721  (  )

Motor Fuel Tax
Gregory Alexander
Provides incentives for the sale and production of biodiesel.

Senate

SB 235  (  )

Aviation Fuel
Sam Singh
Provides credit for the use of sustainable aviation fuel.

SB 236  (  )

Aviation Fuel
Joseph Bellino
Creates sustainable aviation fuel incentive program.

SB 301  (  )

Tax Credits
Joseph Bellino
Provides employer credit for paid organ donation leave.

SB 417  (  )

Beverage Containers
Sean McCann
Provides earmark for the beverage container handling fund.

Tax; Use

House

HB 4375  (  )

Use Tax Exemptions
Steve Frisbie
Provides offset of the trade in value of personal electronics.

Senate

SB 358  (  )

Use Tax Distribution
Jon Bumstead
Revises disposition of money received and collected.

Tax; Other

House

HB 4142 (  )

Digital Advertising Tax
Alabas Farhat
Creates digital advertising services tax act.
Accounting; Occupations

HB 4502 (  )

Occupations
Steve Carra
Revises qualifications for certified public accountants.
Labor

HB 4892 (  )

Occupations; Accounting
Steve Frisbie
Modifies Public Act 299 to remove the requirement for solo practitioners to hold a firm license.

HB 4040 (  )

Fair Employment Practices
Denise Mentzer
Prohibits employers from requiring employees to enter into certain noncompete agreements unless certain conditions are met.

State Management; Other

House

HB 5534 (  )

State Management
Karl Bohnak
Requires state departments and agencies to submit reports regarding regulatory burden to the legislature.