HB-4559,As Passed House,May 8, 2003

HOUSE BILL No. 4559

April 10, 2003, Introduced by Rep. Condino and referred to the Committee on Tax Policy.

                                                                             A bill to amend 1967 PA 281, entitled                                             

"Income tax act of 1967,"                                                   

by amending section 26 (MCL 206.26).                                        

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1       Sec. 26.  "Taxpayer" means any person subject to the taxes                  

2   imposed by this act,  or  any employer required to withhold taxes           

3   on salaries and wages, or any flow-through entity required to               

4   withhold taxes on a nonresident member's share of income                    

5   available for distribution.                                                 

6       Enacting section 1.  This amendatory act takes effect                       

7   October 1, 2003.                                                            

8       Enacting section 2.  This amendatory act does not take                      

9   effect unless Senate Bill No. ____ or House Bill No. 4561                   

10  (request no. 03228'03) of the 92nd Legislature is enacted into              

11  law.