WeVote
Log In

Bill

Bill

HB 4019

Individual income tax: reporting; annual revenue report to individual income tax filers; require. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 471a.

2025-2026 Regular Session Introduced by Greg Alexander and 7 co-sponsors

Require the state to mail every individual income tax filer a one-page annual revenue report showing how tax revenues were generated and distributed.

bill electronically reproduced 01/22/2025
#individualincometax:administration #individualincometax:reporting #stateagencies(existing):treasury
0
WeVote Research Nonpartisan
Bill Summary · HB 4019

Summary — HB 4019 (Income Tax: reporting; annual revenue report to individual income tax filers)

Status: Introduced Jan. 22, 2025; first reading Jan. 22, 2025; referred to Committee on Finance. (Would add sec. 471a to 1967 PA 281, MCL 206.1–206.847 — proposed MCL 206.471a.)

Main purpose

Require the Michigan Department of Treasury, in cooperation with the State Budget Office, to mail a single‑page annual revenue report to every person who files a state individual income tax return. The report is intended to provide taxpayers a concise summary of how individual income tax collections were generated and distributed for the most recently completed state fiscal year.

Key provisions

  • Delivery: The Department of Treasury must provide the report by mail to each taxpayer who files an annual individual income tax return.
  • Effective for returns filed for the 2025 tax year (beginning with the 2025 tax year).
  • Content: The single‑page report must, at minimum, include:
    • Total revenues collected attributable to, and each amount’s percentage of gross individual income tax collections for:
    • Wage and salary withholdings
    • Quarterly payments
    • Flow‑through entity tax
    • Annual payments
    • Total amount of refunds issued
    • Total distributions of individual income tax revenue to:
    • General Fund
    • School Aid Fund (art. IX, sec. 11 of state constitution)
    • Michigan Transportation Fund (1951 PA 51, sec. 10; MCL 247.660)
    • Renew Michigan Fund (sec. 51g of the Income Tax Act)
    • State Campaign Fund (sec. 61 of the Michigan Campaign Finance Act, 1976 PA 388; MCL 169.261)

Who is affected

  • All filers of Michigan individual income tax returns (estimated 5.4 million filers used in the fiscal estimate).
  • Department of Treasury and State Budget Office (responsible for preparing and mailing the report).
  • No changes to tax rates, eligibility, or how revenues are allocated—only reporting/communication requirements.

Fiscal and administrative impact

  • House Fiscal Agency estimate: approximately $4.2 million to mail the required material to ~5.4 million filers; cost would vary annually with the number of filers.
  • Administrative tasks: data compilation, one‑page formatting, printing, and postage; cooperative work between Treasury and State Budget Office.

Procedural/timeline notes

  • Bill text appears as proposed addition of MCL 206.471a.
  • Introduced and referred to committee in Jan.–Mar. 2025. Future movement depends on committee action and legislative calendar.

Note: HB 4019 is a transparency/administration measure; it does not alter tax liabilities or distribution formulas—only mandates taxpayer reporting by the Treasury.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.