SENATE BILL NO. 414

August 20, 2019, Introduced by Senator NESBITT and referred to the Committee on Finance.

A bill to amend 1964 PA 284, entitled

"City income tax act,"

by amending section 2a of chapter 1 (MCL 141.502a), as added by 1995 PA 234.

the people of the state of michigan enact:

CHAPTER 1

Sec. 2a. (1) Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following applies:

(a) The city had in effect on January 1, 1995 an excise tax on income under this act.

(b) The imposition of an excise tax on income under this act is approved by the qualified and registered electors of the city.

(2) A city shall not impose and collect any excise tax levied on or measured by income after January 1, 2020.