Act No. 100
Public Acts of 2023
Approved by the Governor
July 18, 2023
Filed with the Secretary of State
July 19, 2023
EFFECTIVE DATE: July 19, 2023
STATE OF MICHIGAN
102ND LEGISLATURE
REGULAR SESSION OF 2023
Introduced by Reps. Brabec, Liberati, Haadsma, Rheingans, Brenda Carter, Hope,
Tyrone Carter, Coffia, Breen, Price, Mentzer, Young, Rogers, Hood, Paiz, Hill, Tsernoglou,
Churches, Skaggs, Whitsett and Aiyash
ENROLLED HOUSE BILL No. 4362
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, reporting, payment, and enforcement by lien and otherwise
of taxes on or measured by net income and on certain commercial, business, and financial activities; 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 acts and parts of acts,” by amending section 471 (MCL 206.471), as
amended by 2011 PA 38, and by adding section 474.
The People of the State of Michigan enact:
Sec. 471. (1) The department shall administer the tax imposed by this part. The department shall prescribe
forms for use by taxpayers and may promulgate rules for all of the following:
(a) The maintenance by taxpayers of records, books, and accounts.
(b) The computation of the tax.
(c) The manner and time of changing or electing accounting methods and of exercising the accounting method
options contained in this part.
(d) The making of returns, the payment of tax due, and the ascertainment, assessment, and collection of the
tax.
(2) The rules shall follow the rulings of the United States Internal Revenue Service with respect to the federal
income tax if those rulings are not inconsistent with this part, and the department may adopt as a part of the
rules any portions of the internal revenue code or rulings, in whole or in part.
(3) Each state income tax return shall contain a space for the taxpayer to indicate the school district in which
the taxpayer resides. Beginning with the 2023 tax year and each tax year after 2023, the state income tax return
shall contain a space for the individual taxpayer to indicate if the individual taxpayer is willing to participate in
the anatomical gift donor registry under part 101 of the public health code, 1978 PA 368, MCL 333.10101 to
333.10123. The state income tax return shall also include the following statement under that space: “An individual
taxpayer willing to participate in the anatomical gift donor registry must complete the donor registry schedule
and submit it with the taxpayer’s state income tax return.”.
(33) (4) The department may provide information in the instruction booklet about the purchase of an annual state
park motor vehicle permit pursuant to part 741 of the natural resources and environmental protection act, 1994
PA 451, MCL 324.74101 to 324.74126.
(5) In the instruction booklet that accompanies the annual return required under this part, the department
shall include all of the following:
(a) A clear and concise listing of each credit and each deduction allowed under this part and a reference to a
detailed explanation.
(b) A summary of state expenditures and revenues by major category, in dollar amounts and percentage of
total, for the most recent state fiscal year that the information is available.
(c) Beginning with the 2023 tax year, information describing the donor registry program maintained by
Michigan’s federally designated organ procurement organization or its successor organization under section 10120
of the public health code, 1978 PA 368, MCL 333.10120, explaining the taxpayer’s right to make an anatomical
gift in the event of death under part 101 of the public health code, 1978 PA 368, MCL 333.10101 to 333.10123,
and providing the taxpayer with the opportunity to specify, in a form and manner as prescribed by the department
under section 474, on the taxpayer’s annual return required under this part that the individual taxpayer is willing
to participate in the anatomical gift donor registry under part 101 of the public health code, 1978 PA 368,
MCL 333.10101 to 333.10123.
(6) The department shall post the list described in subsection (5)(a) on the department’s official website.
Sec. 474. (1) Beginning with 2023 tax year and each tax year after 2023, the department shall develop and
utilize a donor registry schedule, that may be filed with a taxpayer’s annual return, that provides an individual
taxpayer with the opportunity to specify that the individual agrees to participate in the anatomical gift donor
registry under part 101 of the public health code, 1978 PA 368, MCL 333.10101 to 333.10123, and is willing to
make an anatomical gift in the event of death under part 101 of the public health code, 1978 PA 368,
MCL 333.10101 to 333.10123. The donor registry schedule required under this section must include, at a
minimum, all of the following information:
(a) The individual taxpayer’s name, date of birth, address, and 1 of the following:
(i) The last 4 digits of the individual taxpayer’s Social Security number.
(ii) Driver license number.
(iii) State personal identification card number.
(b) Information describing the donor registry program maintained by Michigan’s federally designated organ
procurement organization or its successor organization under section 10120 of the public health code, 1978
PA 368, MCL 333.10120. The information required under this subdivision must include the address and
telephone number of Michigan’s federally designated organ procurement organization or its successor
organization as described in section 10120 of the public health code, 1978 PA 368, MCL 333.10120.
(c) Information that if the individual taxpayer completes and files the donor registry schedule created under
this section with the taxpayer’s annual return, the department will forward the completed schedule to the
secretary of state for that individual to be included as a donor on the donor registry maintained by the secretary
of state or for that individual’s information to be transferred directly to the organ procurement organization or its
successor organization, or both, in accordance with section 10120 of the public health code, 1978 PA 368,
MCL 333.10120.
(2) For taxpayers who file a joint return, each individual taxpayer that agrees to participate in the anatomical
gift donor registry under part 101 of the public health code, 1978 PA 368, MCL 333.10101 to 333.10123, shall
separately affirm the individual’s willingness to be placed on the donor registry maintained by the secretary of
state or to have that individual’s information transferred directly to the organ procurement organization or its
successor organization by completing the donor registry schedule required under this section. The department
shall forward each donor registry schedule filed with an annual return to the secretary of state. The department
and secretary of state shall determine the manner and frequency that the donor registry schedule filed with an
annual return must be forwarded from the department to the secretary of state. The confidentiality restrictions
provided in section 28(1)(f) of 1941 PA 122, MCL 205.28, do not apply to the disclosure required by this subsection.
(3) Information about an individual taxpayer’s indication of a willingness to participate in the anatomical gift
donor registry under part 101 of the public health code, 1978 PA 368, MCL 333.10101 to 333.10123, that is
included in the donor registry schedule obtained by the department and forwarded to the secretary of state under
this section is exempt from disclosure under section 13(1)(d) of the freedom of information act, 1976 PA 442,
MCL 15.243. The department is not required to maintain a record of an individual taxpayer who does not indicate
a willingness to participate in the anatomical gift donor registry under part 101 of the public health code, 1978
PA 368, MCL 333.10101 to 333.10123.
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Clerk of the House of Representatives
Enacting section 1. This amendatory act does not take effect unless all of the following bills of the
102nd Legislature are enacted into law:
(a) House Bill No. 4363.
(b) House Bill No. 4364.
This act is ordered to take immediate effect.
Secretary of the Senate
Approved
Governor
Compiler's note: House Bill No. 4363, referred to in enacting section 1, was filed with the Secretary of State July
19, 2023, and became 2023 PA 101, Imd. Eff. July 19, 2023.
House Bill No. 4364, also referred to in enacting section 1, was filed with the Secretary of State July 19, 2023, and
became 2023 PA 102, Imd. Eff. July 19, 2023.
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