2019 House Bill 4171 / 2020 Public Act 65

Revise income tax pension exemption

Introduced in the House

Feb. 13, 2019

Introduced by Rep. Julie Alexander (R-64)

To revise details of how a cap on a state income tax exemption for pension income is calculated based on the birth year of the taxpayer. The bill would permit a surviving spouse of a married couple to claim the higher exemption cap of an older spouse who has died, even though the surviving spouse was born after a cut-off date in the law authorizing this tax break.

Referred to the Committee on Tax Policy

Oct. 23, 2019

Reported without amendment

Refer to the Committee on Ways and Means with the recommendation that the substitute (H-1) be adopted.

Referred to the Committee on Ways and Means

Oct. 29, 2019

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Nov. 7, 2019

Passed in the House 109 to 0 (details)

Received in the Senate

Nov. 12, 2019

Referred to the Committee on Finance

March 3, 2020

Reported without amendment

With the recommendation that the bill pass.

March 11, 2020

Passed in the Senate 38 to 0 (details)

To revise details of how a cap on a state income tax exemption for pension income is calculated based on the birth year of the taxpayer. The bill would permit a surviving spouse of a married couple to claim the higher exemption cap of an older spouse who has died, even though the surviving spouse was born after a cut-off date in the law authorizing this tax break.

Signed by Gov. Gretchen Whitmer

March 27, 2020