Bill Text: MI HB6070 | 2021-2022 | 101st Legislature | Chaptered
Bill Title: Individual income tax: credit; incentive for employers to offer paid adoption leave to certain employees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 715.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2022-10-11 - Assigned Pa 207'22 With Immediate Effect [HB6070 Detail]
Download: Michigan-2021-HB6070-Chaptered.html
Act No. 207
Public Acts of 2022
Approved by the Governor
October 7, 2022
Filed with the Secretary of State
October 7, 2022
EFFECTIVE DATE: October 7, 2022
state of michigan
101st Legislature
Regular session of 2022
Introduced by Rep. O’Malley
ENROLLED HOUSE BILL No. 6070
AN ACT to amend 1967 PA 281, entitled “An act to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts,” (MCL 206.1 to 206.847) by adding section 715.
The People of the State of Michigan enact:
(2) A qualified employer claiming a credit under this section against the withholdings tax payments made under this chapter shall, in form and content as prescribed by the department, claim the credit allowed under this section on the annual return required under section 711 for that same calendar year.
(3) As used in this section:
(a) “Adoption leave” means a period of absence related to the adoption of a child by an employee to provide time for bonding and adjustments immediately after placement of that child with the employee.
(b) “Parental leave” means the period of absence related to the active participation or supervision in the day-to-day, ongoing care or maintenance of an employee’s child immediately following the birth of that child, for which the employee reduces or eliminates the number of hours worked for the employer in a normal work-time period.
(c) “Qualified employee” means an individual who has been
employed by the employer for at least 1 year, and for the preceding year had
compensation that does not exceed 60% of the amount applicable for highly
compensated employees under section 414(q)(1)(B) of the internal revenue code
for that same year.
(d) “Qualified employer” means an employer that has a written policy offering parental leave and adoption leave that satisfies both of the following:
(i) Provides at least 2 weeks of paid parental leave and adoption leave for each full-time qualified employee and a proportionate amount of parental leave and adoption leave for each part-time qualified employee.
(ii) The rate of payment for parental leave and adoption leave is not less than 50% of the wages normally paid to that same employee for services performed for the employer.
(e) “Wages” means that term as defined in section 3306(b) of the internal revenue code.
This act
is ordered to take immediate effect.
Clerk of the House of Representatives
Secretary of the Senate
Approved___________________________________________
____________________________________________________
Governor
