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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.

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

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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. (Neutral)

➖
HB 4051
Tipped Employees

Joseph Aragona

Provides exclusion of certain gratuities for tipped employees. (Neutral)

➖
HB 4055
Child Care

Bill Schuette

Provides child tax credit. (Neutral)

➖
HB 4056
Child Care

Bill Schuette

Creates child care savings program. (Neutral)

➖
HB 4057
Child Care

Bill Schuette

Deducts contributions to a child care savings account. (Neutral)

➖
HB 4170
Income Tax Rate

Kathy Schmaltz

Provides rollback of rate to 4.05% and effect of a triggering rate reduction and clarifies permanency. (Neutral)

➖
HB 4201
Income Tax

Kathy Schmaltz

Exempts department of corrections retirement and pension benefits from income taxes. (Neutral)

➖
HB 4202
Income Tax Exemptions

Gina Johnsen

Provides additional exemption for fetus. (Neutral)

➖
HB 4247
Income Tax Credit

Jasper Martus

Provides credit for donations to certain charitable organizations that provide accommodation, food, or meals to indigents. (Neutral)

➖
HB 4248
Income Tax Credit

Will Snyder

Provides credit for donations to endowment fund of community foundations. (Neutral)

➖
HB 4313
Income Tax Deductions

Bill Schuette

Provides deduction for residents in a district with a vacant legislative seat. (Neutral)

➖
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. (Against)

➖
HB 4370
Textbooks

Mai Xiong

Provides credit for sales and use tax paid for textbooks purchased by eligible students. (Neutral)

➖
HB 4387
Income Tax Credit

John Roth

Repairs and restores credit for qualified expenditures attributable to supplies after a declared state of emergency. (Neutral)

➖
HB 4430
Income Tax Credit

Brad Paquette

Provides credit for certain qualified dependents. (Neutral)

➖
HB 4431
Fire Personnel

Matt Bierlein

Creates qualified volunteers credit. (Neutral)

➖
HB 4432
EMS

Steve Frisbie

Creates qualified volunteers credit. (Neutral)

➖
HB 4487
Income Tax Credit

Neeley

Provides working parent tax credit for certain dependents. (Neutral)

➖
HB 4488
Income Tax Credit

John Fitzgerald

Provides working parent tax credit for certain dependents. (Neutral)

➖
HB 4504
Historic Preservation Tax Credit

Steve Frisbie

Modifies state historic preservation tax credit program. (Neutral)

➖
HB 4513
Bitcoin

Mike McFall

Provides deduction for income attributable to bitcoin mining under the bitcoin program. (Neutral)

➖
HB 4543
Home Heating Credit

Bill Schuette

Changes adjustments based on Detroit Consumer Price Index to United States Consumer Price Index. (Neutral)

➖
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. (Neutral)

➖
HB 4624
Sexual Orientation

Carrie Rheingans

Makes certain references in the city income tax act gender neutral. (Neutral)

➖
HB 4722
Motor Fuel Tax

Angela Witwer

Provides incentives for the sale and production of biodiesel. (Neutral)

➖
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. (Neutral)

➖
HB 4041
Property Tax Exemptions

Tyrone Carter

Provides continuation of poverty exemption without subsequent application for homeowner who previously established eligibility in certain circumstances. (Neutral)

➖
HB 4079
Special Assessments

Bill Schuette

Modifies income eligibility cap for special assessment deferment program. (Neutral)

➖
HB 4080
Special Assessment

Mike Hoadley

Reinstates special assessment deferment program. (Neutral)

➖
HB 4098
Tax Tribunal

Pat Outman

Expands methods for tax tribunal to hold hearings to include electronically. (Neutral)
Tracking Groups: MICPA, Mike Merkel

➖
HB 4099
Tax Tribunal

Steve Frisbie

Permits electronic hearings of the tax tribunal under the open meetings act. (Neutral)

➖
HB 4110
Land Sales

Denise Mentzer

Requires seller disclosure statement to reflect yearly property taxes based on current assessed value of property. (Neutral)

➖
HB 4111
Property Tax Exemptions

Greg VanWoerkom

Exempts personal property constituting certain hydrogen fuel pumps. (Neutral)

➖
HB 4121

Property Tax
Amos O'Neal
Prohibits locally adopted cap on a local unit's own authority to levy a property tax millage. (Neutral)

Kristian Grant
Provides earmark from Corporate Income Tax for roads. (Neutral)

➖
HB 4349
Home Rule

Jay DeBoyer

Allows private road maintenance or improvement projects. (Neutral)

➖
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. (Neutral)

➖
HB 4374
Property Tax Exemptions

James DeSana

Provides exemption from state education tax for certain residential property and certain agricultural property. (Neutral)

➖
HB 4379
Property Tax Exemptions

James DeSana

Provides property tax exemption for certain senior citizens. (Neutral)

➖
HB 4410
Abandoned Properties

Bradley Slagh

Modifies definition of abandoned property. (Neutral)

➖
HB 4443
Property Tax Exemptions

Jason Woolford

Provides specific tax on certain homesteads of disabled veterans and their surviving spouses. (Neutral)

➖
HB 4444
Property Tax Exemptions

Jason Woolford

Modifies property tax exemption for disabled veterans. (Neutral)

➖
HB 4583
Millage Elections

Matt Maddock

Limits millage elections to November elections. (Neutral)

➖
HB 4584
Millage Elections

Matt Maddock

Limits millage elections to November elections. (Neutral)

➖
HB 4606
Sexual Orientation

Jason Morgan

Revises gender-specific language in act regarding termination of tenancy by the entireties. (Neutral)

➖
HB 4611
Sexual Orientation

Denise Mentzer

Revises gender-specific language in act regarding the right to manage and contract entireties property. (Neutral)

➖
HB 4617
Sexual Orientation

Morgan Foreman

Makes certain references in act providing for deferment of special assessments on certain homesteads gender neutral. (Neutral)

➖
HB 4620
Sexual Orientation

Kara Hope

Makes certain references in the real estate transfer tax act gender neutral. (Neutral)

➖
HB 4682
Property Tax Exemption

Jason Woolford

Modifies exemption for the surviving spouse of a disabled veteran. (Neutral)

➖
HB 4711
Rental Agreements

Mike Hoadley

Provides requirements for self-service storage rental agreements. (Neutral)

➖
Tax; Property Tax
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. (Neutral)

Aeronautics
John Damoose

Exempt purchase of certain aircraft and aviation equipment. (Neutral)

➖
SB 192
Property Tax Exemptions

Stephanie Chang

Provides freeze of taxable value for primary residences of certain senior citizens. (Neutral)

➖
SB 196
Veterans

Sam Singh

Modifies exemption for disabled veterans. (Neutral)

➖
SB 292
Property Tax Exemptions

Michele Hoitenga

Provides property tax exemption for principal residence of certain senior citizens. (Neutral)

➖
SB 345
Homestead Property Tax Credit

Sarah Anthony

Modifies Homestead Property Tax Credit and increases income threshold. (Neutral)

➖
SB 423
Delinquent Taxes – Tax; Property Tax

Stephanie Chang

Modifies sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs. (Neutral)

➖
SB 442
Property Tax Exemptions – Tax; Property Tax

Roger Victory

Modifies property tax exemption for certain nonprofit housing property. (Neutral)

➖
SB 452
Property Conveyance – Tax; Property Tax

Mark Huizenga

Provides transfer of certain state-owned property in Kent County. (Neutral)

➖
SB 484
Property Tax

Sarah Anthony

Provides for the exemption of certain tax delinquent property sold or otherwise conveyed by a foreclosing governmental unit. (Neutral)

➖
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. (Neutral)

➖
Tax Sales
House
 
HB 4025
Firearm Safety Devices

Natalie Price

Extends sunset date on exemption for firearm safety devices. (Neutral)

➖
HB 4026
Firearm Safety Devices

Brad Paquette

Extends sunset date on exemption for firearm safety devices. (Neutral)

➖
HB 4058

Sales Tax Exemptions
Kathy Schmaltz

Provides exemption for certain baby and toddler items. (Neutral)

Use Tax Exemption
Nancy DeBoer

Provides exemption for certain baby and toddler items. (Neutral)

➖
HB 4119
Sales Tax Exemptions

Steve Frisbie

Exempts purchase of certain aircraft and aviation equipment. (Neutral)

➖
HB 4120
Use Tax Exemption

Joey Andrews

Exempts purchase of certain aircraft and aviation equipment. (Neutral)

➖
HB 4180
Fuel Tax

Donni Steele

Exempts motor and aviation fuel sales. (Neutral)

➖
HB 4181
Motor Fuel Tax

Steve Frisbie

Excludes tax on motor fuel. (Neutral)

➖
HB 4182
Fuel Tax

Bradley Slagh

Exempts motor and aviation fuel sales. (Neutral)
Tracking Groups: MICPA, Mike Merkel

➖
HB 4185
Sales Tax

Rylee Linting

Modifies distribution of revenue. (Neutral)

➖
HB 4210
Sales Tax Distribution

Jason Morgan

Modifies disposition of money to the comprehensive transportation fund. (Neutral)

➖
HB 4231
Sales Tax Revenue

Joseph Tate

Provides distribution of certain sales tax revenue into the public safety and violence prevention fund. (Neutral)

➖
HB 4260
Sales Tax Distribution

Mike Harris

Provides distribution of certain sales tax revenue into the public safety and violence prevention fund. (Neutral)

➖
HB 4312
Sales Tax

Mark Tisdel

Provides distribution of sales tax revenue for the revenue sharing trust fund. (Neutral)

➖
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. (Neutral)

➖
SB 229
Sales Taxes

Jeremy Moss

Provides deduction or exclusion and an audit of qualified delivery network sales. (Neutral)

➖
SB 277
Fishing

Jon Bumstead

Provides disposition of money into the game and fish protection account. (Neutral)

➖
SB 357
Sales Tax Distribution

Sarah Anthony

Revises disposition of money received and collected. (Neutral)

➖
SB 358
Use Tax Distribution

Jon Bumstead

Revises disposition of money received and collected. (Neutral)

➖
Tax; Corporate Income
House
 
HB 4143
Transportation Fund

Kristian Grant

Provides earmark from Corporate Income Tax for roads. (Neutral)

➖
HB 4144
School Aid

Alabas Farhat

Provides rate increase to Corporate Income Tax and earmark of increased revenue to school aid fund. (Neutral)

➖
HB 4186
Corporate Income Tax

Steve Carra

Provides rate increase and election to file under corporate income tax act and allow for certain taxpayers. (Neutral)

➖
HB 4187
Corporate Income Tax

Pat Outman

Modifies distribution of corporate income tax revenue. (Neutral)

➖
HB 4424
Aviation Fuel

Jerry Neyer

Provides credit for use of sustainable aviation fuel. (Neutral)

➖
HB 4425
Aviation Fuel

Jerry Neyer

Creates sustainable aviation fuel incentive program. (Neutral)

➖
HB 4503
Historic Preservation Tax Credit

Joey Andrews

Modifies state historic preservation tax credit program. (Neutral)

➖
HB 4603
Corporate Tax Rate

Dylan Wegela

Provides pay ratio surcharge for certain corporations. (Neutral)

➖
HB 4721
Motor Fuel Tax

Gregory Alexander

Provides incentives for the sale and production of biodiesel. (Neutral)

➖
Senate
 
SB 235
Aviation Fuel

Sam Singh

Provides credit for the use of sustainable aviation fuel. (Neutral)

➖
SB 236
Aviation Fuel

Joseph Bellino

Creates sustainable aviation fuel incentive program. (Neutral)

➖
SB 301
Tax Credits

Joseph Bellino

Provides employer credit for paid organ donation leave. (Neutral)

➖
SB 417
Beverage Containers

Sean McCann

Provides earmark for the beverage container handling fund. (Neutral)

➖
Tax; Use
House
 
HB 4375
Use Tax Exemptions

Steve Frisbie

Provides offset of the trade in value of personal electronics. (Neutral)

➖
Senate
 
SB 358
Use Tax Distribution

Jon Bumstead

Revises disposition of money received and collected. (Neutral)

➖
Tax; Other
House
 

HB 4142

Digital Advertising Tax

Alabas Farhat

Creates digital advertising services tax act. (Neutral)

Accounting; Occupations

➖

HB 4502

Occupations

Steve Carra

Revises qualifications for certified public accountants. (Oppose)

Labor

❌

HB 4040

Fair Employment Practices

Denise Mentzer

Prohibits employers from requiring employees to enter into certain noncompete agreements unless certain conditions are met. (Neutral)

➖
Michigan Association of CPAs
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