Bill
SB 91
Individual income tax: deductions; exclusion of certain gratuities for tipped employees; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).
2025-2026 Regular Session
Introduced by Joe Bellino and 6 co-sponsors
SB 91 would exclude certain customer tips from Michigan taxable income, cutting state income tax for tipped workers and prompting payroll tweaks for employers.
REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION