Title 206, INCOME TAX ACT OF 1967

Sec. 705. All provisions relating to the administration, collection, and enforcement of this act and 1941 PA 122, MCL 205.1 to 205.31, apply to all persons required to withhold taxes and to the taxes required to be withheld under this part. If the department has reasonable ground…

Sec. 707. (1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form 1099-MISC with the department on or before January 31 each year or on or before the day required for filing form 1099-MISC under the internal rev…

Sec. 709. If the employer is the United States or this state, or any political subdivision of the United States or this state, or any agency or instrumentality of any of the foregoing, the return of the amount deducted and withheld upon compensation may be made by any officer of …

Sec. 711. (1) Every person required by this part to deduct and withhold taxes for a tax year on income other than distributive share of income from a flow-through entity shall furnish to the person who received the income a statement in duplicate on or before January 31 of the su…

Sec. 713. By July 1 of each year, based on the information received from each community college district pursuant to section 163 of the community college act of 1966, 1966 PA 331, MCL 389.163, the department shall submit to the governor, the clerk of the house of representatives,…

Sec. 715. (1) Subject to an appropriation and the limitations under this section, for tax years beginning on and after January 1, 2023, a qualified employer that voluntarily provides paid adoption leave to qualified employees may claim a credit against the taxes required to be wi…

Sec. 717. (1) Subject to the limitations under this section, for tax years beginning on and after January 1, 2025, an employer that is an authorized business may claim a credit against the taxes required to be withheld and remitted to this state under this chapter as follows: (a)…

Sec. 718. (1) By July 1 of each year, the department, in cooperation with the board of directors of the Michigan strategic fund, shall submit to each member of the legislature, the governor, the clerk of the house of representatives, the secretary of the senate, and the senate an…

Sec. 721. As used in this chapter: (a) "Administrative adjustment request" means an administrative adjustment request filed by a partnership under section 6227 of the internal revenue code. (b) "Audited partnership" means a partnership subject to a partnership level audit resulti…

Sec. 723. (1) Except for adjustments required to be reported for federal purposes by taking those adjustments into account in the partnership return for the year of adjustment, partnerships and partners shall report final federal adjustments arising from a partnership level audit…

Sec. 725. This chapter is effective and applies to all tax years that begin on and after January 1, 2018.

Sec. 8. (1) "Department" means the revenue division of the department of treasury. (2) "Dependent" means a dependent as defined in section 152 of the internal revenue code. (3) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. Any person fro…

Sec. 801. A term used in this part and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year as provided in section 805(5) unless a different meaning is c…

Sec. 803. (1) "Business activity" means a transfer of legal or equitable title to or rental of property, whether real, personal, or mixed, tangible or intangible, or the performance of services, or a combination thereof, made or engaged in, or caused to be made or engaged in, whe…

Sec. 805. (1) "Federal taxable income" means taxable income as defined in section 63 of the internal revenue code without the deductions described under section 703(a)(2) of the internal revenue code and federal taxable income must also be calculated in the following manner under…

Sec. 807. (1) "Partnership" means an entity that is required to or has elected to file as a partnership for federal income tax purposes. Partnership includes a limited liability company that is treated as a partnership for federal income tax purposes. (2) "Person" means an indivi…

Sec. 809. (1) "Tax" means the tax imposed under this part, including interest and penalties under this part, unless the term is given a more limited meaning in the context of this part or a provision of this part. (2) "Tax year" means the calendar year, or the fiscal year ending …

Sec. 811. (1) Except as otherwise provided in this part, a taxpayer has substantial nexus in this state and is subject to the tax imposed under this part if the taxpayer elects to pay the tax pursuant to section 813 and if the taxpayer has a physical presence in this state for a …

Sec. 813. For tax years beginning on and after January 1, 2021, a flow-through entity may, in a form and manner as prescribed by the department, elect to file a return and pay the tax imposed by this part. Except as otherwise provided under this section, an election made under th…

Sec. 815. (1) Subject to section 847, beginning January 1, 2021 and each tax year after 2021, there is levied and imposed a flow-through entity tax on every taxpayer with business activity in this state unless prohibited by 15 USC 381 to 384. Except as otherwise provided under su…

Sec. 817. (1) Except as otherwise provided in this part, the business income tax base established under this part shall be apportioned in accordance with allocation and apportionment provisions in chapter 3. (2) For a taxpayer that has a direct, or indirect through 1 or more othe…

Sec. 819. Any taxpayer allocated income as a member of a flow-through entity by the flow-through entity may not claim a credit against the tax imposed by this part for the taxpayer's allocated share of the tax as reported by the other flow-through entity pursuant to section 839(1…

Sec. 831. (1) Except as otherwise provided under this section, a taxpayer that reasonably expects liability for the tax year to exceed $800.00 shall file an estimated return and pay an estimated tax for each quarter of the taxpayer's tax year in the same manner as provided in sec…

Sec. 833. (1) An annual or final return for the tax imposed under this part shall be filed with the department in the form and content prescribed by the department by the last day of the third month after the end of the taxpayer's tax year. Any final liability shall be remitted b…

Sec. 835. (1) A taxpayer required to file a return under this part may be required to furnish a true and correct copy of any return or portion of any return filed under the provisions of the internal revenue code. (2) A taxpayer shall file an amended return with the department sh…

Sec. 837. For tax years ending in 2021 only, if a taxpayer elects to pay the tax under section 813 for the tax year ending in 2021 and the annual return filed under this part for that tax year results in a refund, that refund is not subject to added interest under section 30(3) o…

Sec. 839. (1) A taxpayer or a flow-through entity that did not make the election under section 813 shall, in a form and manner as prescribed by the department, provide on or before the due date of the return under section 833, upon the amendment of a return filed under section 83…

Sec. 841. (1) The tax imposed by this part shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this part. If a conflict exists between 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part apply. (2) The dep…

Sec. 843. From the tax levied under this part, that percentage of the gross collections before refunds that is equal to 1.012% divided by the tax rate levied under this part shall be deposited in the state school aid fund created in section 11 of article IX of the state constitut…

Sec. 845. Notwithstanding any other provision of this act, both of the following apply: (a) A person that is a disregarded entity for federal income tax purposes under the internal revenue code is classified as a disregarded entity for purposes of this part. (b) A person that con…

Sec. 847. The tax created under this part is levied and imposed for any tax year that section 164(b)(6)(B) of the internal revenue code limits the amount an individual is allowed to deduct under section 164(a) of the internal revenue code for the same tax year. The tax created un…

Sec. 91. (1) A common trust fund meeting the requirements of section 584 of the internal revenue code, shall not be subject to tax under this part. (2) Each participant in the common trust fund shall, under rules prescribed by the department, include its proportionate share of th…

Sec. 1. This act shall be known and may be cited as the "girl scouts of Michigan fund act".

Sec. 2. As used in this act: (a) "Department" means the department of treasury. (b) "Fund" means the girl scouts of Michigan fund created in section 3.

Sec. 3. (1) The girl scouts of Michigan fund is created in the department to provide funds for donation to any girl scout organization located in this state to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the scou…

Sec. 4. (1) The money, interest, and earnings of the fund shall be expended solely for the purposes described in this act. (2) Money granted or received as a gift or donation to the fund is available for distribution upon appropriation to each county from which a contribution, gi…

Sec. 5. Money from the fund may be used as matching funds for a federal grant if those funds are to be used for the purposes described under section 3.

Sec. 6. The money in the fund that is available for distribution shall be appropriated each year. Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund.

Sec. 1. This act shall be known and may be cited as the "individual or family development account program act".

Sec. 2. As used in this act: (a) "Account holder" means a person who is the owner of an individual or family development account or the family if the account is a family account. (b) "Agency" means the Michigan state housing development authority of the department of energy, labo…

Sec. 3. (1) The individual or family development account program is established within the agency. The program shall provide eligible individuals and families with an opportunity to establish accounts to be used for education, first-time purchase of a primary residence, qualified…

Sec. 4. (1) An individual or family whose household income is less than or equal to 200% of the federal poverty level for an individual or for that family's family size may apply to a program site to establish an individual or family development account. (2) A program site may ap…

Sec. 5. (1) A program site shall enter into a participant savings plan agreement with each account holder who is approved to establish an individual or family development account. (2) Upon request from a program site, the fiduciary organization shall provide matching funds for co…

Sec. 6. (1) Money withdrawn during a calendar year from an individual or family development account by an account holder for a purpose under section 4 shall be matched by the program site as provided in the participant savings plan agreement between the account holder and the pro…

Sec. 9. (1) A fiduciary organization selected to administer an individual or family development account program under this act shall file with the agency an annual report of the fiduciary organization’s individual development account program activity related to accounts establish…

Sec. 10. The Michigan state housing development authority and the department, in consultation with one another, may promulgate rules as needed to implement their respective responsibilities under this act under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to…