HB5925

Corporate income tax: deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).

Introduced·4/30/26
Introduced Text

Michigan HB5925 amends corporate income tax deductions to add back certain outsourcing expenses.

Michigan HB5925 amends the corporate income tax deductions to add back specified outsourcing expenses. These expenses include trade or business expenses, permit and license fees, lease brokerage fees, equipment installation costs, and other similar expenses. The bill also modifies the definition of "eligible expenses" and "specified outsourcing expenses" to include certain costs related to the elimination or relocation of businesses within the state. This change aims to ensure that certain expenses are not double-counted in state and federal tax calculations.

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Where it stands

Current
Economic Competitiveness Committee
Next
Committee decision

Sponsors

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11
0
Democratic CaucusRepublican Caucus

History

May 12

House

Bill Electronically Reproduced 04/30/2026

Apr 30

House

Introduced By Representative Rep. Denise Mentzer

Apr 30

House

Read A First Time