Michigan · 2025-2026
HB 5484
Individual income tax: flow-through entities; sourcing and apportionment provisions; update. Amends secs. 102, 103, 105, 110, 112, 115, 122 & 123 of 1967 PA 281 (MCL 206.102 et seq.) & repeals secs. 111, 113, 114, 131, 132, 133 & 134 of 1967 PA 281 (MCL 206.111 et seq.).
Bill record: Open States bulk CSV (bills/votes) CC0-1.0
Summary AI-generated
HB 5484 updates sourcing and apportionment provisions for individual income tax regarding flow-through entities in Michigan. The bill amends sections 102, 103, 105, 110, 112, 115, 122, and 123 of 1967 PA 281 while repealing sections 111, 113, 114, 131, 132, 133, and 134 of the same act.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Sponsors + 1 cosponsors
- Mark Tisdel Republican lead
- Steve Frisbie Republican