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SB 583

Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.

2025-2026 Regular Session Introduced by Mary Cavanagh and 1 co-sponsor

Michigan bill permits Department of Treasury to deliver tax notices electronically instead of by mail, modernizing administration while raising concerns about access equity and verification security.

REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
#stateagencies(existing):treasury #taxation:administration
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Bill Summary · SB 583

Legislative bill overview

SB 583 modifies Michigan's tax administration law (MCL 205.28) to permit the Department of Treasury to send tax notices and documents to taxpayers electronically rather than exclusively through physical mail. The bill adds a new section (28a) to establish parameters for electronic notice delivery.

Why is this important

This modernizes tax administration by reducing costs and accelerating communication between the state and taxpayers. Electronic notice can speed up tax compliance timelines and reduce the state's printing and mailing expenses, though it affects how individuals receive official tax documents.

Potential points of contention

  • Digital divide concerns: Lower-income or elderly taxpayers without reliable internet access may miss critical tax deadlines or notices if adequate alternative notification methods aren't guaranteed.
  • Verification and authentication: The bill doesn't specify how the state will verify that electronic notices actually reach taxpayers or prevent spoofing/fraud, raising security questions.
  • Opt-out provisions: It's unclear whether taxpayers can require paper notices, which some may prefer for record-keeping or accessibility reasons.

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

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