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SB 124

Individual income tax: returns; extension of filing deadline for income taxes under certain circumstances; authorize. Amends sec. 301a of 1967 PA 281 (MCL 206.301a).

2025-2026 Regular Session Introduced by Rosemary Bayer and 8 co-sponsors

Michigan bill extends individual income tax filing deadlines under unspecified circumstances, potentially delaying state tax revenue and creating compliance complexity.

SENATE CO-SPONSOR(S) NAMED: LANA THEIS
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Bill Summary · SB 124

Legislative bill overview

SB 124 proposes to amend Michigan's income tax code (MCL 206.301a) to extend the filing deadline for individual income tax returns under certain unspecified circumstances. The bill was introduced in March 2025 and is currently under review in the Senate's Finance, Insurance, and Consumer Protection Committee. The specific circumstances triggering the extension are not detailed in the available information.

Why is this important

Tax filing deadline extensions can provide meaningful relief to taxpayers facing hardships, natural disasters, system failures, or other legitimate obstacles to timely filing. However, the real-world impact depends entirely on which circumstances qualify for extensions and how broadly they're applied, as overly generous extensions could affect state revenue timing and compliance rates.

Potential points of contention

  • Lack of specificity: The bill's current description doesn't clarify which circumstances warrant extensions (hardship, disaster, administrative error, etc.), making it difficult to assess scope and fairness
  • Revenue timing concerns: Extended filing deadlines delay when the state receives tax revenue, affecting budget forecasting and cash flow
  • Compliance and complexity: Selective extensions could create administrative burdens and confusion about eligibility, potentially benefiting some taxpayers while creating inequities for those who filed on time

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

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