2009 Senate Bill 192

Revise MBT gross receipts tax provisions

Introduced in the Senate

Feb. 4, 2009

Introduced by Sen. Nancy Cassis (R-15)

To establish that “purchases from other firms” by construction contractor partnerships, which are excluded from the base used in calculating taxable gross receipts under the Michigan Business Tax, include payments for construction management, engineering and architecture services made for a project.

Referred to the Committee on Finance

Jan. 19, 2010

Reported without amendment

With the recommendation that the bill pass.

Feb. 10, 2010

Amendment offered

To clarify that the measure affects joint venture partnerships formed for completing a construction project, not for ownership of the structure.

The amendment passed by voice vote

March 2, 2010

Amendment offered by Sen. Nancy Cassis (R-15)

The amendment passed by voice vote

Passed in the Senate 29 to 8 (details)

Received in the House

March 2, 2010

Referred to the Committee on Tax Policy

Dec. 3, 2010

Passed in the House 76 to 18 (details)

To establish that “purchases from other firms” by construction contractor partnerships, which are excluded from the base used in calculating taxable gross receipts under the Michigan Business Tax, include payments for construction management, engineering and architecture services made for a project.

Received in the Senate

Dec. 15, 2010

Passed in the Senate 27 to 8 (details)

To concur with the House-passed version of the bill.

Vetoed by Gov. Jennifer Granholm

Dec. 21, 2010