2021 Senate Bill 764 / Public Act 168

Authorize income tax deduction for gambling losses

Introduced in the Senate

Dec. 1, 2021

Introduced by Sen. Curtis Hertel (D-23)

To authorize state income tax deductions for gambling losses claimed on an individual’s federal tax returns.

Referred to the Committee on Finance

Dec. 9, 2021

Reported without amendment

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

Passed in the Senate 34 to 3 (details)

Received in the House

Dec. 14, 2021

Substitute offered by Rep. Matt Hall (R-63)

To replace the previous version of the bill with one that revises details related to "flow-through entity" tax refunds, but does not otherwise change the substance as previously described.

The substitute passed by voice vote

Passed in the House 72 to 30 (details)

To authorize state income tax deductions for gambling losses claimed on an individual’s federal tax returns.

Received in the Senate

Dec. 14, 2021

Passed in the Senate 33 to 3 (details)

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

Signed by Gov. Gretchen Whitmer

Dec. 23, 2021