Individual income tax: city; certain references in the city income act; make gender neutral. Amends sec. 41, ch. 2 of 1964 PA 284 (MCL 141.641). TIE BAR WITH: HJR F'23
Impact
The proposed changes to the City Income Tax Act will potentially impact how residents and corporations file their taxes within cities that impose an income tax. By updating the language to be gender neutral, the bill aligns state tax laws with broader societal changes. It is expected to simplify the tax filing process for joint filers by removing antiquated terms that may confuse taxpayers. However, since the bill includes a tie bar with a joint resolution of the legislature, its enactment is contingent upon further legislative action.
Summary
House Bill 4795 aims to amend Michigan's City Income Tax Act, specifically focusing on section 41 of chapter 2. The bill proposes changes to ensure the language concerning tax filing is gender neutral. This move is seen as a modernization of the legislative language, promoting inclusivity in the tax code. Under this bill, provisions that currently differentiate between husbands and wives will be amended to refer to 'spouses' instead, reflecting contemporary societal norms and values.
Contention
Notable points of contention surrounding HB 4795 may arise from discussions on the necessity of modifying tax legislation for gender neutrality. While advocates argue that such inclusivity is essential in modern law, critics may question whether this amendment takes priority amidst more pressing fiscal issues. The tie bar with legislative resolutions suggests an additional layer of complexity in the bill's passage, indicating that its acceptance is tied to potentially broader constitutional changes.
Same As
Civil rights: sexual orientation discrimination; certain references to marriage; make gender neutral. Amends sec. 1, art. X & repeals sec. 25, art. I of the state constitution.
Individual income tax: city; certain references in the city income tax act; make gender neutral. Amends sec. 41, ch. 2 of 1964 PA 284 (MCL 141.641). TIE BAR WITH: HJR F'25
Individual income tax: income; certain references in the income tax act; make gender neutral. Amends secs. 311, 504 & 522 of 1967 PA 281 (MCL 206.311 et seq.). TIE BAR WITH: HJR F'23
Civil procedure: other; certain references in the revised judicature act; make gender neutral. Amends secs. 1410, 2005, 2162, 2807, 3344, 5451, 6023a & 6131 of 1961 PA 236 (MCL 600.1410 et seq.). TIE BAR WITH: HJR F'23
Property tax: other; certain references in the general property tax act; make gender neutral. Amends sec. 27a of 1893 PA 206 (MCL 211.27a). TIE BAR WITH: HJR F'23
Taxation: farmland and open space; certain references in the farmland and open space preservation statute; make gender neutral. Amends sec. 36109 of 1994 PA 451 (MCL 324.36109). TIE BAR WITH: HJR F'23
Taxation: estates; certain references in the Michigan estate tax act; make gender neutral. Amends sec. 21 of 1899 PA 188 (MCL 205.221). TIE BAR WITH: HJR F'23
Individual income tax: deductions; deduct overtime compensation from taxable income; provide for. Amends secs. 30, 701, 703 & 711 of 1967 PA 281 (MCL 206.30 et seq.).
Probate: wills and estates; certain references in the estates and protected individuals code; make gender neutral. Amends secs. 2114 & 2806 of 1998 PA 386 (MCL 700.2114 & 700.2806). TIE BAR WITH: HJR F'23
Individual income tax: deductions; certain broadband expansion grants; deduct from taxable income. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.).