Income/Franchise:
Michigan: New Law Amends Some Administration and Procedures for City Income Taxes
S.B. 507, signed by gov. 11/7/23. New law modifies Michigan’s City Income Tax Act (“Act”) to provide new and modified Michigan city income tax collection procedures and expand certain provisions to all cities in Michigan (rather than just the City of Detroit, Michigan) that enter into an agreement with the Michigan Department of Treasury (Department) to administer, enforce, and collect the city income tax. Under the new law, an employer that does not do business in or maintain an establishment in a Michigan city that has entered into an agreement with the Department to administer, enforce, and collect the city income tax to voluntarily register to withhold taxes on compensation of employees that are residents of that city. Other changes to the Act address informal conferences, penalties, and appeals related to city income tax assessments. Please contact us with any questions.
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