This bill proposes a constitutional amendment to add a new income tax surcharge for high-earning individuals in Michigan starting in 2027. The surcharge applies a 5% tax on income exceeding $500,000 for single filers or $1,000,000 for joint filers, with these thresholds automatically adjusted each year based on the national inflation rate. All money collected from this surcharge must be spent exclusively on pre-kindergarten through 12th-grade education, child care, health and human services, housing, and water infrastructure. The amendment requires voter approval at a general election to take effect and directs the legislature to create the necessary laws to implement the tax.
This bill creates a new annual surcharge on high-value second homes in Michigan that are not the owner's primary residence and have a true cash value of at least $1 million. The surcharge rates range from 2% to 5% depending on the property's value, with the Department of Treasury responsible for collecting and administering the fees. All money collected from the surcharge will be placed in a special fund to reimburse schools and local governments for revenue lost due to recent property tax exemptions and other tax credits.
This bill establishes a new road usage charge for electric vehicles, self-charging hybrids, and plug-in hybrids in Michigan, starting on January 1, 2027. Vehicle owners can choose between paying a flat annual registration fee or a mileage-based tax that accounts for miles driven within the state. The mileage option requires owners to allow their vehicle's odometer data to be reported to the state, with penalties for tampering with odometers or misreporting mileage. Funds collected from these taxes will be used to administer the program or deposited into the state's transportation fund. The bill also sets rules for how the state will contract with a private company to manage the mileage tracking and billing system.
HB 4804 would increase the annual registration fee for vehicles with four or more tires (including most passenger cars, trucks, and SUVs) in Michigan. It directly affects vehicle owners who register these vehicles under the current fee structure. The bill amends Section 801 of the Michigan Vehicle Code to implement this fee increase, modifying the existing registration fee schedule. This change would generate additional revenue for the state's transportation fund through higher registration costs for affected vehicles.
HB 4710 increases Michigan's standard marriage license fee from $20 to $50. It requires counties to allocate $15 of each fee paid by applicants to fund circuit court family counseling services, specifically for domestic violence and child abuse support. Nonresident applicants must pay an additional $25 fee, which goes to the county general fund. The bill ensures these funds are used for established counseling services or returned to the county if services aren't available, with fee waivers available for undue hardship cases.
SB 571 amends Michigan's State License Fee Act to allow the licensing department to increase occupational licensing fees each fiscal year by a percentage equal to the average wage increase for classified civil service employees. This directly affects licensed professionals (such as doctors, contractors, and other regulated occupations) who pay these fees. The key mechanism requires the department to set new fee amounts annually based on government employee wage trends, with increases effective immediately for that fiscal year and used as the basis for future adjustments. The department must also submit the proposed fee schedule to budget officials and legislative committees by August 1 each year.
HB 4603 imposes a progressive surcharge on Michigan corporations required to disclose pay ratios under federal SEC rules (17 CFR 229.402(u)). The surcharge rate (0% to 50%) increases based on the corporation's disclosed CEO-to-median-worker pay ratio, starting October 1, 2025. It applies only to corporations already filing these SEC disclosures, with rates rising from 0% for ratios under 50:1 up to 50% for ratios of 500:1 or higher. The surcharge is calculated on the corporation’s state tax liability before credits and is administered under Michigan’s existing tax laws. It does not apply to corporations not required to file state tax returns.
