2013 Senate Bill 64

Revise business tax liability detail

Introduced in the Senate

Jan. 23, 2013

Introduced by Sen. Jack Brandenburg (R-11)

To place certain limits on the personal liability of a business owner or manager for a firm's failure to pay taxes it collects from another person.

Referred to the Committee on Finance

May 14, 2013

Reported without amendment

With the recommendation that the bill pass.

May 22, 2013

Passed in the Senate 37 to 0 (details)

To place certain limits on the personal liability of a business owner or manager for taxes the firm collects from another person and fails to pay the collected amount to the state.

Received in the House

May 22, 2013

Referred to the Committee on Tax Policy

June 12, 2013

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 12, 2013

Substitute offered by Rep. Jeff Farrington (R-30)

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The substitute passed by voice vote

Amendment offered by Rep. Jeff Farrington (R-30)

To accommodate the use of electronic signatures in this business tax provision.

The amendment passed by voice vote

Amendment offered by Rep. Jeff Farrington (R-30)

To clarify the scope of which taxes are affected by the bill.

The amendment passed by voice vote

Amendment offered by Rep. Jeff Farrington (R-30)

To clarify a burden-of-proof detail of the proposed provision.

The amendment passed by voice vote

Passed in the House 109 to 0 (details)

To place certain limits on the personal liability of a business owner or manager for taxes the firm collects from another person and fails to pay the collected amount to the state.

Received in the Senate

Dec. 12, 2013

Passed in the Senate 37 to 0 (details)

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

Vetoed by Gov. Rick Snyder

Jan. 21, 2014

Received in the Senate

Jan. 22, 2014

Feb. 13, 2014

Referred to the Committee on Finance