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HB 5484: Make major changes to tax code for flow-through entities
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Introduced January 27, 2026
Official text and analysis
Individual income tax: flow-through entities; sourcing and apportionment provisions; update. Amends secs. 102, 103, 105, 110, 112, 115, 122 & 123 of 1967 PA 281 (MCL 206.102 et seq.) & repeals secs. 111, 113, 114, 131, 132, 133 & 134 of 1967 PA 281 (MCL 206.111 et seq.).

Sponsor: Mark Tisdel
Cosponsors: Steve Frisbie
Referred to House Finance Committee




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