Michigan House Bill HB4795

Michigan 2023-2024 Regular Session

• Introduced: 6/15/23
• Refer: 6/15/23

Caption

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.