Enacted Laws

  • Public Act 134 of 2013

    An act to amend 1978 PA 59, entitled “An act relative to condominiums and condominium projects; to prescribe powers and duties of the administrator;
  • Public Act 131 of 2013

    This bill amends the Michigan Limited Liability Company Act to permit a professional limited liability company to practice public accounting if more than 50% of the PLLC's equity and voter rights were held directly or beneficially by individuals licensed or otherwise authorized to practice public accounting under Article 7 of the Occupational Code.
  • Public Act 305 of 2011

    The bill amended the revenue Act to prohibit the Department of Treasury from assessing the former Single Business Tax (SBT), and require the Department to refund any SBT paid, on income or gains of an individual, estate, or person organized for estate planning purposes, from activity, transactions, or sources other than those in the regular course of the person's trade or business, or on income or gains from personal investment activity.
  • Public Act 304 of 2011

    The bill amended the revenue Act to prohibit the Department of Treasury from assessing the former Single Business Tax (SBT), and require the Department to refund any SBT paid, on income or gains of an individual, estate, or person organized for estate planning purposes, from activity, transactions, or sources other than those in the regular course of the person's trade or business, or on income or gains from personal investment activity.
  • Public Act 39 of 2011

    This bill amends the Michigan Business Tax (MBT) Act to allow certain taxpayers that wish to claim select credits allowed under the law to continue claiming those credits if they continue to file returns under the MBT Act.
  • Public Act 38 of 2011

    The bill amends the Income Tax Act, eliminating numerous credits, deductions and exemptions, as well as changing future tax rates. House Bill 4361 also creates a new Corporate Income Tax, which will be levied on businesses organized as traditional corporations under Federal law.
  • Public Act 215 of 2010

    Allow experience requirement for licensure to be obtained while working in industry. Allows reciprocal licenses to be obtained if a CPA has worked as a CPA for 4 of the last 10 years.
  • Public Act 38 of 2010

    Eliminates the requirement of amended returns and prevents the assessment of tax, interest or penalty in connection with the Michigan Court of Appeals decision in Kmart Michigan Property Services LLC vs. Michigan Department of Treasury. Enacted March 31, 2010.
  • Public Act 138 of 2009

    An act to amend 2004 PA 174. The bill amends the Streamlined Sales and Use Tax Administration Act to establish a process for addressing the incorrect classification of an item or transaction as to its taxability.
  • Public Act 68 of 2009

    Would modify the uniform system of accounting and reporting at the state and local levels of government.