2021 Senate Bill 698 / Public Act 164

Extend certain epidemic-related business tax break

Introduced in the Senate

Oct. 21, 2021

Introduced by Sen. Jim Runestad (R-15)

To extend through 2022 a coronavirus epidemic response law establishing that business tools and equipment (“personal property”) that are subject to property taxes, and which have been taken home and used by employees working remotely during the coronavirus epidemic, will still be considered subject to tax in their original, pre-epidemic locations.

Referred to the Committee on Finance

Oct. 28, 2021

Reported without amendment

With the recommendation that the bill pass.

Nov. 10, 2021

Passed in the Senate 35 to 0 (details)

Received in the House

Nov. 10, 2021

Referred to the Committee on Tax Policy

Dec. 1, 2021

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 9, 2021

Passed in the House 102 to 0 (details)

To extend through 2022 a coronavirus epidemic response law establishing that business tools and equipment (“personal property”) that are subject to property taxes, and which have been taken home and used by employees working remotely during the coronavirus epidemic, will still be considered subject to tax in their original, pre-epidemic locations.

Signed by Gov. Gretchen Whitmer

Dec. 23, 2021