IRC DEFINITION H.B. 5781:

SUMMARY OF HOUSE-PASSED BILL

IN COMMITTEE

 

 

 

 

 

 

 

House Bill 5781 (as passed by the House)

Sponsor: Representative Sharon MacDonell

House Committee: Families, Children, and Seniors

Senate Committee: Committee of the Whole

 

Date Completed: 12-10-24

 


CONTENT

 

The bill would amend the Michigan Achieving a Better Life Experience Program Act to modify the definition of "Internal Revenue Code". Currently, the term means the United States Internal Revenue Code in effect on January 1, 2015, or, at the option of the taxpayer, in effect for the current year. Under the bill, the term would mean the United States Internal Revenue Code in effect on January 1, 2024, or, at the option of the taxpayer, in effect for the current year.

 

MCL 206.982 Legislative Analyst: Abby Schneider

 

FISCAL IMPACT

 

The bill would have no fiscal impact on the State or local government.

 

Fiscal Analyst: Elizabeth Raczkowski

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.