Maddy summaryThis bill establishes an annual sales tax holiday in Michigan for back-to-school shopping, offering tax-free purchases of specific items between the third Saturday in August and the third Sunday in August. Eligible items include clothing under $100 per piece, school supplies under $20 per item, and computers or computer supplies under $1,000 and $500 respectively, provided they are for personal use and not accessories like jewelry or bags. The legislation also clarifies how discounts, coupons, and layaway plans are handled to determine tax eligibility, ensuring that the final sale price dictates whether an item qualifies for the exemption.
Sponsored bills
Maddy summaryThis bill proposes to eliminate Michigan's state real estate transfer tax by repealing the existing law that governs it. The legislation directly affects individuals and entities involved in property transactions, as it would remove the tax currently applied to the transfer of real estate. To offset the financial impact of this repeal, the bill includes a provision requiring the state to use general funds to fully compensate for any resulting loss in revenue to the state school aid fund.
Maddy summaryThis bill modifies Michigan law to clarify that downtown development authorities remain exempt from real estate transfer taxes after the state repealed its general real estate transfer tax act. It directly affects local government entities responsible for managing downtown revitalization projects by ensuring their property transfers are not subject to these fees. The legislation does not create new taxes or spending but simply updates existing rules to reflect the current tax landscape. Because it is tied to another bill, this measure will only become active if that companion legislation is also passed.
Maddy summaryThis bill updates Michigan law to clarify how property transfers from estate distributions are treated when the state real estate transfer tax is repealed. It establishes that a buyer or lender who purchases property from an estate executor is presumed to have paid value for the property unless proven otherwise. This presumption helps protect buyers and lenders from potential claims by estate heirs, even if the executor's actions were improper or their authority had ended. The change relies on a companion bill to remove the old tax act that the new provision references.
Maddy summaryThis bill updates Michigan's tax administration laws to remove references to the repealed state real estate transfer tax. It primarily affects taxpayers and the Department of Treasury by modifying the procedures used to investigate tax disputes and assess unpaid liabilities. The legislation requires the department to follow specific steps, such as sending a courteous inquiry letter before issuing a formal notice of intent to assess, and it mandates that audits adhere to professional standards like confidentiality and independence. Additionally, the bill establishes a structured informal conference process where taxpayers can present their case and submit written settlement offers to resolve disputes before a final decision is made.
Maddy summaryThis resolution urges Congress to pass a law that would temporarily freeze the minimum wage required for H-2A temporary foreign agricultural workers in Michigan. It directly affects Michigan farmers who rely on this program to staff their operations due to a shortage of domestic labor. The bill proposes keeping the wage rate set at $18.50 per hour through the end of 2025, rather than allowing it to increase annually. Supporters argue that freezing this rate will help reduce rising farm costs and prevent potential farm closures.
Maddy summaryThis bill adds a new legal definition for "vulnerable transportation device" to the Michigan Vehicle Code. It classifies human-powered vehicles, electric bikes, electric skateboards, and electric personal assistive mobility devices as vulnerable transportation devices. The law is designed to work in conjunction with related bills that establish traffic rules for these vehicles. If the other linked bills are not passed, this specific definition will not take effect.
Maddy summaryThis bill amends Michigan's criminal code to increase penalties for moving violations that result in physical injury or death to vulnerable roadway users, such as pedestrians and cyclists. It specifically raises the severity of charges and potential prison sentences for accidents occurring in work zones or school bus areas, as well as for incidents involving operators of farm equipment. The legislation requires the simultaneous passage of three companion bills to take effect, ensuring a coordinated approach to strengthening accountability for traffic offenses involving vulnerable road users.
Maddy summaryThis bill allows single-member limited liability companies or married couples who own a two-member company to represent themselves in eviction court without hiring an attorney. To qualify, the owner must have direct knowledge of the case facts, and married couples must file a signed statement with the court confirming their joint ownership and lack of pending divorce proceedings. The court must review this statement before a hearing if a couple is involved, and the company owner must prove they meet these specific requirements. This change is intended to provide a legal pathway for small business owners to handle eviction cases personally while maintaining oversight to prevent unauthorized representation.
Maddy summaryThis bill allows certain tax-exempt organizations in Michigan to claim a state income tax credit for wages paid to employees from specific targeted groups. To qualify, employers must hire individuals certified by the state unemployment insurance agency as members of these groups and pay them qualified wages during the tax year. The credit is calculated as 50% of the federal work opportunity tax credit the employer would otherwise claim, but it can only be used to reduce taxes withheld from employee paychecks and cannot result in a refund if the credit exceeds those withholdings. Employers must report this credit on their annual state tax return, and the measure takes effect for tax years starting on or after January 1, 2024.