In personal income tax, further providing for refund or credit of overpayment and providing for interest on refund or credit of overpayments; and, in general provisions, providing for interest on taxes due the Commonwealth and for interest on overpayments; and making repeals.
Corporate income tax: unitary filing; application of federal business interest expense limitations; clarify. Amends sec. 691 of 1967 PA 281 (MCL 206.691).