SB 0091
Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill modifies Michigan’s individual income tax rules to clarify the exclusion of certain gratuities received by tipped employees. Specifically, it amends section 30 of the Income Tax Act of 1967 to allow tipped employees to deduct proven gratuities reported to their employer for purposes of the federal insurance contributions act. The bill also includes adjustments to the calculation of adjusted gross income, addressing various income sources and deductions, and introduces new provisions related to first-time home buyer savings accounts and certain tax credits.
Sponsors
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Primary sponsor
Cosponsors
Edward W. McBroom
Joseph N. Bellino Jr.
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