Key Laws and Legislation
- Public Act 161 of 2008
- Created CPA license mobility in Michigan for the temporary practice of out-of-state CPAs.
- Public Acts 125-129 of 2008
- Multiple changes made to the Michigan Tax Tribunal process and policy.
- Public Act 148 of 2007
- Provided tax amnesty for the 17 hours that the expanded Michigan Use Tax that included services was in effect at the beginning of December 2007.
- Public Act 145 of 2007
- Repealed the expanded Michigan Use Tax that included services.
- Public Act 1 of 2007
- Phases-in the new Peer Review reporting requirement for re-licensure for Michigan CPAs performing reivews and/or compilations.
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State Legislation
The 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 is available on our MBT Resources web page.
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- Senate Bill 1065
- Proposes revisions to homestead property tax credits.
- House Bill 5078
- Proposes to provide for and modify tax amnesty and voluntary disclosure provisions.
- House Bill 4891/Senate Bill 556
- Proposes to proivde for a waiver of tax, interest or penalties for taxpayers that rely on the MI Department of Treasury's revenue administrative bulletins or letter rulings.
- House Bill 5365
- Proposes a remibursement of tax tribunal fees to individuals who win property tax appeals.
- House Bill 6108
- Proposes a requirement that postmark would serve as the date of a property tax payment.
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- Senate Joint Resolution H
- Proposes to allow the legislative auditor general to audit local government and public school districts.
- Senate Bill 500
- Proposes a bid process for contracting services to the State of Michigan in the field of public education.
- House Bills 5356-5358
- This package of bills propose clarifications regarding the distinctions between professional services and services in a learned profession and would affect the state's Limited Liability Company Act as a result.
- House Bill 5083
- Proposes an expenditure reporting requirement for school districts.
- House Bill 4645/Senate Bill 446
- Proposes to require providers of tax refund anticipation loans to be licensed under the regulatory loan act.
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Currenly there is no legislation for this category
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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. Along with the AICPA, the MACPA has targeted the legislation below of interest to the CPA designation.
Bills/Resolutions (House and Senate)
- House Resolution 4381/Senate Bill 2851
- Proposes to equalize the reporting standard for tax preparers and tax payers for undisclosed non-tax shelter transactions at the taxpayer level of "substantial authority".
- House Resolution 3359
- Proposes a uniform standard that an employee must work in a non-resident state for 60 days before taxes would have to be withheld and paid.
- House Resolution 2365
- Proposes immunity from tax patent infringement liability for taxpayers and tax practitioners. It also exempts tax preparation software.
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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.
