Michigan 2023-2024 Regular Session

Michigan Senate Bill SB0160

Introduced
3/9/23  
Refer
3/9/23  
Report Pass
3/16/23  
Engrossed
3/21/23  
Refer
3/21/23  
Enrolled
4/27/23  
Chaptered
5/9/23  

Caption

Taxation: other; reporting estimate of amount of use tax forgone; modify to reflect change in use tax act. Amends sec. 6 of 1979 PA 72 (MCL 21.276).

Impact

The proposed modifications to the use tax reporting requirements are expected to provide a clearer financial picture of the tax implications associated with exemptions on motor vehicles, recreational vehicles, and titled watercrafts. By requiring more detailed reporting, the bill aims to hold the government accountable and ensure that accurate information is disclosed to the legislature and the public. The immediate effect of the bill implies that these reporting standards would come into effect without delay, potentially influencing the fiscal operations of the state government quickly.

Summary

Senate Bill 0160 aims to amend the existing taxation reporting requirements regarding the use tax in Michigan. Specifically, it amends Section 6 of Public Act 72 of 1979, mandating that the governor must provide an estimate of tax revenues forgone due to exemptions granted under the use tax. This bill enhances transparency regarding how tax exemptions impact state revenue and simplifies the reporting process related to vehicle transactions involving trade-ins.

Sentiment

The sentiment surrounding SB 0160 appears to be largely positive among legislative members, as it was passed with a significant majority in the House, indicating that many lawmakers recognize the importance of transparency in fiscal matters. However, some dissent may remain regarding the implications of these changes on future tax policy and the adequacy of existing exemptions under the use tax act.

Contention

While SB 0160 received broad support, discussions may arise around its practical implications, specifically how detailed reporting might affect the state's approach to tax exemptions in the future. Critics might argue that additional reporting requirements could lead to bureaucratic delays or disputes over the accuracy of reported figures, thus potentially complicating the already complex interaction between state taxation and local fiscal needs.

Companion Bills

No companion bills found.

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