2023 House Bill 4002

Individual income tax: credit; earned income tax credit; restore.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending section 272 (MCL 206.272), as amended by 2011 PA 38.

Mackinac Center Analysis

Increases a refundable tax credit based on income and dependents.

Introduced in the House

Jan. 12, 2023

Introduced by Rep. Nate Shannon (D-58) and 53 co-sponsors

Co-sponsored by Reps. Angela Witwer (D-76), Julie Brixie (D-73), Will Snyder (D-87), Kelly Breen (D-21), Reggie Miller (D-31), Denise Mentzer (D-61), Carrie Rheingans (D-47), Jason Morgan (D-23), Kimberly Edwards (D-12), Jim Haadsma (D-44), Alabas Farhat (D-3), Tyrone Carter (D-1), Julie Rogers (D-41), Sharon MacDonell (D-56), Joey Andrews (D-38), Veronica Paiz (D-11), Matt Koleszar (D-22), Dylan Wegela (D-26), Amos O’Neal (D-94), Penelope Tsernoglou (D-75), Felicia Brabec (D-33), Erin Byrnes (D-15), Tullio Liberati (D-2), Jimmie Wilson (D-32), Jason Hoskins (D-18), Cynthia Neeley (D-70), Helena Scott (D-7), Jasper Martus (D-69), Carol Glanville (D-84), Jennifer Conlin (D-48), Phil Skaggs (D-80), Betsy Coffia (D-103), Natalie Price (D-5), Christine Morse (D-40), Donavan McKinney (D-14), Kristian Grant (D-82), Emily Dievendorf (D-77), Regina Weiss (D-6), Rachel Hood (D-81), Jaime Churches (D-27), Joe Tate (D-10), Laurie Pohutsky (D-17), Kara Hope (D-74), Noah Arbit (D-20), Stephanie Young (D-16), Jenn Hill (D-109), Mike McFall (D-8), Karen Whitsett (D-4), Abraham Aiyash (D-9), John Fitzgerald (D-83), Lori Stone (D-13), Samantha Steckloff (D-19) and Ranjeev Puri (D-24)

Referred to the Committee on Tax Policy

Jan. 26, 2023

Discharged from committee

Amendment offered by Rep. Steve Carra (R-36)

1. Amend page 1, line 1, after “(1)” by striking out the balance of the line through “2007,” on line 2 and inserting “Except as otherwise provided under subsection (2),”.

2. Amend page 2, following line 6, by inserting:

“(2) For tax years beginning on and after January 1, 2023, a taxpayer who is a recipient of benefits under any state or federal assistance program other than Medicaid, Medicare, or federal social security benefits is not eligible for the credit under this section.” and renumbering the remaining subsection.

The amendment failed by voice vote

Substitute H-4 offered by Rep. Rachel Hood (D-81)

The substitute passed by voice vote

Passed in the House 100 to 8 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

Jan. 31, 2023

Referred to the Committee of the Whole

April 26, 2023

Referred to the Committee on Finance, Insurance, and Consumer Protection