Key Laws and Legislation
State Legislation
MACPA tracks state legislation and classifies it into three categories; tax policy, professional and general business/other. In most cases, the MACPA does not take an official position on legislation. However, if the MACPA has taken a position, it is noted. Bill language is also available courtesy of the Michigan Legislature’s web site.
Note: Legislation and newly enacted laws affecting the Michigan Business Tax Act are available on our MBT Resources web page.
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- HB 5385
- "In addition to any other penalty... a taxpayer who has failed to file a return or pay a tax that was due before July 1, 2009, during a period which amnesty is available..., is liable for an additional penalty equal to 25% of the ammount of the...
- HJR KK
- Proposes an amendment to the state constitution; permits reduction of the overall sales and use tax rate, expansion of the application of the sales tax to services, and the exclusion of certain items from exemption; provides for assistance to...
- HB 5529
- Repeals the surcharge tax, a section of the Michigan Business Tax Act. Tracking Additional information available on the legislature's website.
- HB 5527
- Implements sales tax on services. Tracking Additional information available on the legislature's website.
- SB 884
- The bill would amend the revenue Act to create a 30- to 60-day amnesty period during which the State Treasurer would have to waive all criminal and civil penalties for failing or refusing to file a return, failing to pay a tax, or making an...
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- House Bill 4528
- Would prohibit the use of credit history in the hiring process. (Exempts CPA firms.)
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Currenly there is no legislation for this category
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A list of recently enacted legislation (Public Acts) affecting the profession in Michigan is available here.
Federal Legislation
While CPA licensure and certification requirements are administered by the State of Michigan, bills that would affect the accounting profession and financial institutions in general are tracked at the federal-level, as well.
Legislative initiatives (House and Senate)
- AICPA Congressional and Federal Affairs
- The AICPA Congressional and Federal Affairs team is continually monitoring federal legislation and pursuing initiatives that are important to the profession nationwide. To view AICPA's current initiatives and policy recommendations, please visit...
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View the following legislative resources for more information.
For the MACPA Government Relations Department please contact legislation@michcpa.org, 248.267.3700 or toll-free in Michigan at 888.877.4273.
