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
Impact
The intended modifications to the Michigan Estate Tax Act are expected to clarify the legal responsibilities and rights concerning estate taxation and inheritance. By making the language gender neutral, the bill could help eliminate ambiguities that might arise from gender-specific terms, potentially improving the understanding and application of the law. This aligns with the state’s ongoing efforts to modernize its legal code and ensure that all citizens are treated fairly under the law.
Summary
House Bill 4784 proposes amendments to the Michigan Estate Tax Act of 1899, specifically focusing on Section 21, to make the language gender neutral. This change reflects a broader legislative trend towards inclusivity in legal texts, which aims to remove gender bias in statutory language and ensure that laws apply equally to all individuals regardless of gender. The bill underscores the necessity for updated language that resonates with contemporary values and social norms, thereby promoting equity in legal frameworks.
Contention
While the bill primarily targets language modification, it could lead to discussions about the broader implications of estate taxation and how laws surrounding inheritance are framed. Although there may be limited controversy over the need for gender-neutral language, debates could arise if the amendments initiate discussions about the estate tax itself or additional reforms in the Michigan tax code.
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.
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: other; certain references in the real estate transfer tax act; make gender neutral. Amends sec. 5 of 1966 PA 134 (MCL 207.505). TIE BAR WITH: HJR F'23
Taxation: other; certain references in the real estate transfer tax act; make gender neutral. Amends sec. 5 of 1966 PA 134 (MCL 207.505). TIE BAR WITH: HJR F'25
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
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
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
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'25
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'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
Veterans: other; certain references in the veterans relief fund act; make gender neutral. Amends title & sec. 1 of 1899 PA 214 (MCL 35.21). TIE BAR WITH: HJR F'23
Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).
Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).
Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).