Bill Text: MI HB4954 | 2011-2012 | 96th Legislature | Chaptered

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Bill Title: Income tax; other; internal cite included with a credit for taxes withheld; correct. Amends sec. 251 of 1967 PA 281 (MCL 206.251).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2011-10-18 - Assigned Pa 174'11 With Immediate Effect [HB4954 Detail]

Download: Michigan-2011-HB4954-Chaptered.html

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Act No. 174

Public Acts of 2011

Approved by the Governor

October 11, 2011

Filed with the Secretary of State

October 13, 2011

EFFECTIVE DATE: January 1, 2012

STATE OF MICHIGAN

96TH LEGISLATURE

REGULAR SESSION OF 2011

Introduced by Rep. Foster

ENROLLED HOUSE BILL No. 4954

AN ACT to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, and enforcement by lien and otherwise of taxes on or measured by net income; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal certain acts and parts of acts,” by amending section 251 (MCL 206.251), as amended by 2011 PA 38.

The People of the State of Michigan enact:

Sec. 251. (1) The amount withheld under section 703 shall be allowed to the recipient of the compensation as a credit against the tax imposed on him or her by this part.

(2) The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than 1 taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.

Enacting section 1. This amendatory act takes effect January 1, 2012.

This act is ordered to take immediate effect.

Clerk of the House of Representatives

Secretary of the Senate

Approved

Governor