RETURN OF COLLECTED TAXES H.B. 5726: FLOOR ANALYSIS






House Bill 5726 (as reported without amendment)
Sponsor: Representative Brian Palmer
House Committee: Tax Policy
Senate Committee: Finance

CONTENT
The bill would amend the State Education Tax Act to provide for the return of taxes erroneously collected or required to be returned pursuant to a bankruptcy proceeding.


Specifically, upon request, the State Treasurer would be required to return to the local tax collecting unit, if it collected the State education tax, or to the school district or intermediate school district, if it collected the tax, an amount erroneously collected or required to be returned by court order in a bankruptcy proceeding filed after December 31, 1999.


MCL 211.905 Legislative Analyst: J.P. Finet

FISCAL IMPACT
The bill would have a negligible fiscal impact on State and local government.


Date Completed: 12-3-04 Fiscal Analyst: David Zin




floor\hb5726 Analysis available @ http://www.michiganlegislature.org
This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.

Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. hb5726/0304