2023 House Bill 5101

Individual income tax: credit; research and development credit for certain small employers; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 717.

Introduced in the House

Oct. 5, 2023

Introduced by Rep. Julie Rogers (D-41) and 13 co-sponsors

Co-sponsored by Reps. Jason Hoskins (D-18), Rachel Hood (D-81), Christine Morse (D-40), Jasper Martus (D-69), Kristian Grant (D-82), Penelope Tsernoglou (D-75), Carrie Rheingans (D-47), Laurie Pohutsky (D-17), Amos O’Neal (D-94), Joey Andrews (D-38), Erin Byrnes (D-15), Jennifer Conlin (D-48) and Ranjeev Puri (D-24)

Referred to the Committee on Economic Development and Small Business

Oct. 24, 2023

Reported without amendment

Oct. 31, 2023

Substitute H-1 offered by Rep. Jason Hoskins (D-18)

The substitute passed by voice vote

Amendment offered by Rep. Greg VanWoerkom (R-88)

1. Amend page 1, line 5, after “to” by inserting “the sum of an amount equal to 3% of the employer’s qualifying research and development expenses incurred during the calendar year ending with or within the tax year up to the base amount and”.

The amendment passed by voice vote

Passed in the House 79 to 31 (details)

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

The motion prevailed by voice vote

Received in the Senate

Nov. 1, 2023

Referred to the Committee of the Whole

March 19, 2024

Reported with substitute S-1

Substitute S-1 concurred in by voice vote

Passed in the Senate 22 to 13 (details)