HOUSE BILL NO. 6233 A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 471 (MCL 206.471), as amended by 2023 PA 100, and by adding section 471a. 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 must 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 must 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 must 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 must 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.". Beginning with the 2025 tax year and each tax year after 2025, the state income tax return must include with the separate contributions schedule created under section 435 a health care coverage checkoff box in accordance with section 471a for indicating whether the individual taxpayer, the spouse in the case of a joint return, or both are uninsured individuals at the time the tax return is filed. (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. (d) Beginning with the 2025 tax year, after consultation with the department of insurance and financial services and the department of health and human services, language that is simple, clear, and as easy to understand as possible describing the effects of disclosing health insurance status on the state income tax return and choosing the health care coverage checkoff box to authorize the department to disclose information to the department of insurance and financial services, the department of health and human services, and the exchange and the purposes for which the information disclosed under section 471a may be used. (6) The department shall post the list described in subsection (5)(a) on the department's official website. Sec. 471a. (1) The health care coverage checkoff box required under section 471 to be included with the separate contributions schedule created under section 435 must include all of the following: (a) A space to include each uninsured individual's date of birth. (b) A space for the taxpayer to indicate if the taxpayer is interested in insurance affordability programs administered by the department of health and human services or qualified health plans available through the marketplace operated by the exchange under the Michigan health insurance exchange act. (c) A separate checkoff box for the taxpayer to authorize the department to share the individual taxpayer's information with the department of insurance and financial services, the department of health and human services, and the exchange to determine the individual's eligibility for insurance affordability programs or qualified health plans in this state as follows: "I authorize the department or the department's designee to share information from this tax return with the department of insurance and financial services, the department of health and human services, and the exchange for the purpose of determining pre-eligibility for no-cost or low-cost health care coverage in this state.". (2) If the taxpayer checks the box to authorize the department to share the information as provided in subsection (1)(c), the department shall convey to the department of insurance and financial services, the department of health and human services, and the exchange all insurance-relevant information contained on that individual taxpayer's income tax return. The confidentiality restrictions provided in section 28(1)(f) of 1941 PA 122, MCL 205.28, do not apply to the disclosure authorized under this section. (3) As used in this section and section 471: (a) "Exchange", "marketplace", and "qualified health plans" mean those terms as defined under sections 103 and 105 of the Michigan health insurance exchange act. (b) "Insurance affordability programs" means any of the following: (i) The state's Medicaid program established under title XIX of the social security act, 42 USC 1396 to 1396w-8. (ii) The federal Medicare program established under title XVIII of the social security act, 42 USC 1395 to 1395lll. (iii) The MIChild program or children's special health care services program. (iv) Premium tax credits described under section 36B of the internal revenue code. (v) Any costsharing reductions. (c) "Insurancerelevant information" means information about an uninsured individual that is needed for the department of insurance and financial services, the department of health and human services, or the exchange, whichever is applicable, to do any of the following: (i) Identify the uninsured individual, including when matching data available from thirdparty data sources. (ii) Facilitate the determination of the uninsured individual's eligibility for an insurance affordability program or qualified health plan. (iii) Facilitate enrollment by the uninsured individual in an insurance affordability program or qualified health plan. Enacting section 1. This amendatory act does not take effect unless both of the following bills of the 102nd Legislature are enacted into law: (a) Senate Bill No. 633. (b) Senate Bill No.____ or House Bill No. 6232 (request no. 04808'23 a *) of the 102nd Legislature is enacted into law.
HOUSE BILL NO. 6233
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 471 (MCL 206.471), as amended by 2023 PA 100, and by adding section 471a.
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 must 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 must 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 must 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 must 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.". Beginning with the 2025 tax year and each tax year after 2025, the state income tax return must include with the separate contributions schedule created under section 435 a health care coverage checkoff box in accordance with section 471a for indicating whether the individual taxpayer, the spouse in the case of a joint return, or both are uninsured individuals at the time the tax return is filed.
(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.
(d) Beginning with the 2025 tax year, after consultation with the department of insurance and financial services and the department of health and human services, language that is simple, clear, and as easy to understand as possible describing the effects of disclosing health insurance status on the state income tax return and choosing the health care coverage checkoff box to authorize the department to disclose information to the department of insurance and financial services, the department of health and human services, and the exchange and the purposes for which the information disclosed under section 471a may be used.
(6) The department shall post the list described in subsection (5)(a) on the department's official website.
Sec. 471a. (1) The health care coverage checkoff box required under section 471 to be included with the separate contributions schedule created under section 435 must include all of the following:
(a) A space to include each uninsured individual's date of birth.
(b) A space for the taxpayer to indicate if the taxpayer is interested in insurance affordability programs administered by the department of health and human services or qualified health plans available through the marketplace operated by the exchange under the Michigan health insurance exchange act.
(c) A separate checkoff box for the taxpayer to authorize the department to share the individual taxpayer's information with the department of insurance and financial services, the department of health and human services, and the exchange to determine the individual's eligibility for insurance affordability programs or qualified health plans in this state as follows: "I authorize the department or the department's designee to share information from this tax return with the department of insurance and financial services, the department of health and human services, and the exchange for the purpose of determining pre-eligibility for no-cost or low-cost health care coverage in this state.".
(2) If the taxpayer checks the box to authorize the department to share the information as provided in subsection (1)(c), the department shall convey to the department of insurance and financial services, the department of health and human services, and the exchange all insurance-relevant information contained on that individual taxpayer's income tax return. The confidentiality restrictions provided in section 28(1)(f) of 1941 PA 122, MCL 205.28, do not apply to the disclosure authorized under this section.
(3) As used in this section and section 471:
(a) "Exchange", "marketplace", and "qualified health plans" mean those terms as defined under sections 103 and 105 of the Michigan health insurance exchange act.
(b) "Insurance affordability programs" means any of the following:
(i) The state's Medicaid program established under title XIX of the social security act, 42 USC 1396 to 1396w-8.
(ii) The federal Medicare program established under title XVIII of the social security act, 42 USC 1395 to 1395lll.
(iii) The MIChild program or children's special health care services program.
(iv) Premium tax credits described under section 36B of the internal revenue code.
(v) Any costsharing reductions.
(c) "Insurancerelevant information" means information about an uninsured individual that is needed for the department of insurance and financial services, the department of health and human services, or the exchange, whichever is applicable, to do any of the following:
(i) Identify the uninsured individual, including when matching data available from thirdparty data sources.
(ii) Facilitate the determination of the uninsured individual's eligibility for an insurance affordability program or qualified health plan.
(iii) Facilitate enrollment by the uninsured individual in an insurance affordability program or qualified health plan.
Enacting section 1. This amendatory act does not take effect unless both of the following bills of the 102nd Legislature are enacted into law:
(a) Senate Bill No. 633.
(b) Senate Bill No.____ or House Bill No. 6232 (request no. 04808'23 a *) of the 102nd Legislature is enacted into law.