Michigan House Bill HB5866

Michigan 2025-2026 Regular Session

• Introduced: 4/22/26
• Refer: 4/22/26

Caption

Taxation: other; HOPE zone exemption; provide for. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: HB 5852'26

Impact

The implications of HB 5866 are significant for state laws surrounding tax administration. The bill facilitates the Tennessee Department of Treasury's ability to enforce tax collection more robustly, providing it with expansive authority to request information from other governmental agencies and requiring those agencies to comply. It emphasizes maintaining confidentiality regarding tax information but allows necessary disclosures for administrative purposes. Furthermore, the bill establishes penalties for non-compliance, highlighting the seriousness with which tax regulations are to be administered and enforced.

Summary

House Bill 5866 aims to amend the existing laws governing tax collection duties of the Michigan Department of Treasury as established in 1941 PA 122. The proposed amendment includes various provisions to streamline tax administration, augmenting the powers of the state treasurer, and enhancing compliance with existing regulations. Specifically, the bill outlines conditions for administering taxes under this act, such as notification requirements for taxpayers, limitations on legal injunctions during tax collection proceedings, and the state's authority to take legal actions for tax collection in the jurisdiction where the taxpayer operates.

Contention

There may be points of contention surrounding HB 5866, particularly regarding the expanding powers of the state treasurer and the implications for taxpayer rights. Stakeholders may express concerns over the lack of mechanisms for taxpayers to contest or delay tax collection actions, especially with the prohibition on injunctions against the assessment of taxes. Additionally, the bill's provisions for sharing sensitive tax information within government departments might lead to debates over privacy and the appropriate handling of taxpayer data across state entities.