Bill Text: MI HB6262 | 2019-2020 | 100th Legislature | Introduced

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Bill Title: Public employees and officers: other; payroll tax deferral for certain state employees; provide for.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-09-29 - Bill Electronically Reproduced 09/24/2020 [HB6262 Detail]

Download: Michigan-2019-HB6262-Introduced.html

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HOUSE BILL NO. 6262

September 24, 2020, Introduced by Rep. LaFave and referred to the Committee on Tax Policy.

A bill to require the deferral of certain payroll taxes for certain employees of this state; and to provide for the powers and duties of certain state governmental officers and entities.

the people of the state of michigan enact:

Sec. 1. As used in this act:

(a) "Memorandum" means the Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster issued by the President of the United States on August 8, 2020.

(b) "Qualifying employee" means an employee of the executive or legislative branch of state government who qualifies for the deferral of payroll taxes as described in the memorandum.

Sec. 3. This state shall defer paying payroll taxes with respect to all qualifying employees pursuant to the memorandum and any guidance, rules, or regulations issued by the Secretary of the Treasury of the United States under the memorandum. This state shall pay to a qualifying employee the amount of payroll taxes deferred with respect to that employee. If this state or a qualifying employee is required to pay to the federal government the payroll taxes that are deferred, this state and the qualifying employee shall each pay 50% of the amount owed to the federal government.