evidence_text: Representative Hoskins moved to adopt the meeting minutes from December 16, 2025. There being no objection, the motion prevailed with unanimous consent. The Chair laid HB 5484 before the committee: HB 5484 (Rep. Tisdel) A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending sections 102, 103, 105, 110, 112, 115, 122, and 123 (MCL 206.102, 206.103, 206.105, 206.110, 206.112, 206.115, 206.122, and 206.123), sections 102, 103, 105, and 110 as amended by 2011 PA 38 and section 115 as amended by 2011 PA 178; and to repeal acts and parts of acts. At 10:34 AM, the Chair laid the committee at ease. At 10:35 AM, Majority Vice Chair Frisbie called the committee back to order. Representative Tisdel, joined by Bob Doyle and Elizabeth Potocki, representing the Michigan Association of CPAs, testified in support of HB 5484. Questions and discussion followed. The following person submitted a card in support of HB 5484, but did not wish to speak: Adam Majestic, representing the Detroit Regional Chamber. At 10:49 AM, Majority Vice Chair Frisbie laid the committee at ease. At 10:50 AM, the Chair called the committee back to order. The Chair laid HB 5497 before the committee: HB 5497 (Rep. Schuette) A bill to amend 1977 PA 135, entitled "An act to prohibit certain mortgage lending practices by a credit granting institution; to prescribe the powers and duties of the commissioner of the financial institutions bureau in relation to those practices; to permit the establishment of local mortgage review boards; and to provide remedies and penalties," by amending the title and sections 1 and 2 (MCL 445.1601 and 445.1602), the title and section 2 as amended by 1993 PA 43 and section 1 as amended by 2012 PA 444. Representative Schuette, joined by Allyson McLean, representing Rocket Mortgage, testified in support of HB 5497. Questions and discussion followed. The following people submitted a card in support of HB 5497, but did not wish to speak: Patricia Herndon, representing the Michigan Bankers Association. Tabitha Zimny, representing the Michigan Mortgage Lenders Association. The Chair laid HB 5318 before the committee: HB 5318 (Rep. Frisbie) A bill to amend 1933 PA 167, entitled "General sales tax act," by amending sections 4o and 4q (MCL 205.54o and 205.54q), section 4o as amended by 2018 PA 249 and section 4q as amended by 2018 PA 530. Representative Frisbie testified in support of the proposed (H-1) substitute for HB 5318. The following people submitted a card in opposition to HB 5318, but did not wish to speak: Andy Neumann, representing the Michigan Education Association. Matt Schueller, representing the Michigan Association of Superintendents and Administrators. Judy Allen, representing the Michigan Townships Association. Dan Behm, representing the Education Advocates of West Michigan. Jennifer Smith, representing the Michigan Association of School Boards. John Severson, representing the Michigan Association of Intermediate School Administrators.