Bill Text: MI SJRN | 2025-2026 | 103rd Legislature | Introduced
Bill Title: Individual income tax: income; surcharge on certain taxpayers and distribution of revenue attributable to the surcharge; provide for. Amends sec. 7, art. IX of the state constitution.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced) 2026-07-15 - Referred To Committee On Government Operations [SJRN Detail]
Download: Michigan-2025-SJRN-Introduced.html
SENATE JOINT RESOLUTION N
A joint resolution proposing an amendment to the state constitution of 1963, by amending section 7 of article IX, to provide for an income tax surcharge based on income and to provide for the use of that revenue.
Resolved by the Senate and House of Representatives of the state of Michigan, That the following amendment to the state constitution of 1963, to provide for an income tax surcharge based on income and to provide for the use of that revenue, is proposed, agreed to, and submitted to the people of the state:
ARTICLE IX
Sec. 7. (1) No Except as otherwise provided under this section, an income tax graduated as to rate or base shall must not be imposed by the state or any of its subdivisions.
(2) For tax years beginning on and after January 1, 2027, a fair share surcharge is levied and imposed on the taxable income of an individual taxpayer with taxable income of more than $500,000.00 for a single return and $1,000,000.00 for a joint return at the rate of five percent. For the 2028 tax year and each tax year after 2028, the taxable income amounts allowed under this subsection for the preceding tax year must be adjusted by the percentage increase in the United States Consumer Price Index for the immediately preceding calendar year and rounded to the nearest $100.00 increment. The surcharge under this subsection is in addition to any other income tax levied and imposed by law in this state and must be administered, collected, and enforced in the same manner as provided by law for any other income tax levied and imposed by law in this state. As used in this subsection:
(a) "Taxable income" means that term as defined and determined under part 1 of the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532.
(b) "United States Consumer Price Index" means the United States Consumer Price Index for all urban consumers as defined and reported by the United States Department of Labor, Bureau of Labor Statistics.
(3) The revenue collected from the surcharge imposed under subsection (2) must be used exclusively for purposes directly related to pre-K to 12 schools, child care, health and human services, housing, and water infrastructure.
(4) The legislature shall provide by law for the implementation of this section.
Resolved further, That the foregoing amendment shall be submitted to the people of the state at the next general election in the manner provided by law.
