HB4961

Individual income tax: income; treatment of certain provisions under the internal revenue code and revenue distributions; modify. Amends secs. 12, 30, 36, 607, 695 & 805 of 1967 PA 281 (MCL 206.12 et seq.) & repeals sec. 51d of 1967 PA 281 (MCL 206.51d). TIE BAR WITH: HB 4183'25, HB 4951'25, HB 4968'25

Complete·10/8/25

Michigan HB4961 amends the state's individual income tax law to modify the treatment of certain provisions under the Internal Revenue Code and.

Michigan HB4961 amends sections 12, 30, 36, 607, 695, and 805 of the Michigan Compiled Laws to modify the treatment of certain provisions under the Internal Revenue Code and revenue distributions. The bill repeals section 51d of the Michigan Compiled Laws. It adjusts the tax treatment of retirement and pension benefits, education savings accounts, and other income sources. The changes include modifying the deductions for contributions to education savings accounts, ABLE savings accounts, and first-time home buyer savings accounts.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

22 Yea

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14 Nay

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1 Absent

R

History

Oct 8, 2025

House

Approved By The Governor 10/07/2025 12:18 Pm

Oct 8, 2025

House

Filed With Secretary Of State 10/07/2025 01:34 Pm

Oct 8, 2025

House

Assigned Pa 24'25 With Immediate Effect