evidence_text: Representative VanderWall moved to adopt the meeting minutes from April 28, 2026. There being no objection, the motion prevailed with unanimous consent. The Chair laid HB 5235 and HB 5236 before the committee: HB 5235 (Rep. Schuette) A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 510 (MCL 206.510), as amended by 2011 PA 172. HB 5236 (Rep. Schuette) A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 508 (MCL 206.508), as amended by 2018 PA 588. Representative Schuette, joined by Mark Marinan, representing Tax-Aide, and Marshall Hunt testified in support of HB 5235, and HB 5236. Questions and discussion followed. The following people submitted a card in support of HB 5235 and HB 5236, but did not wish to speak: Madeline March-Meenagh, representing the Community Economic Development Association of Michigan. Jessica AcMoody, representing the Community Economic Development Association of Michigan. The following person submitted a card with a neutral position on HB 5235, but did not wish to speak: Sean Sorenson-Abbott, representing the Michigan Department of Treasury. The Chair laid SB 301 before the committee: SB 301 (Sen. Bellino) A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending sections 30 and 623 (MCL 206.30 and 206.623), section 30 as amended by 2025 PA 24 and section 623 as amended by 2021 PA 135, and by adding sections 279 and 679. The following person submitted a card in support of SB 301, but did not wish to speak: Brian O'Connell, representing the National Kidney Foundation of Michigan. Representative Tyrone Carter testified in support of the proposed (H-1) substitute for SB 301.