HOUSE OF REPRESENTATIVES
COMMITTEE ON TAX POLICY
REP. CYNTHIA NEELEY
CHAIR
COMMITTEE MEETING MINUTES
Wednesday, December 4, 2024
12:00 PM
Room 521, House Office Building
The House Committee on Tax Policy was called to order by Chair Neeley.
The Chair requested attendance be called:
Present: Reps. Neeley, Farhat, Brixie, Brenda Carter, Whitsett, Grant, Price,
VanWoerkom, Markkanen, Outman, Tisdel, Hoadley.
Absent: None.
Excused: None.
Representative Whitsett joined the committee remotely.
Representative Farhat moved to adopt the meeting minutes from May 22, 2024. There being
no objection, the motion prevailed by unanimous consent.
The Chair laid SB 930, HB 5645, HB 5022, HB 5637, HB 5638 and HB 5639 before the
committee:
SB 930
(Sen. Moss)
A bill to amend 1933 PA 167, entitled "General
sales tax act," by amending section 2d (MCL
205.52d), as added by 2019 PA 143.
HB 5645
(Rep. Shannon)
A bill to amend 1973 PA 186, entitled "Tax
tribunal act," by amending section 46 (MCL
205.746).
HB 5022
(Rep. Farhat)
A bill to amend 1967 PA 281, entitled "Income tax
act of 1967," by amending sections 813, 831, and
839 (MCL 206.813, 206.831, and 206.839), as
added by 2021 PA 135.
HB 5637
(Rep. Churches)
A bill to require the adjustment of reimbursements
made to child care providers under the child
development and care program for inflation; and
to provide for the powers and duties of certain
state and local governmental officers and entities.
HB 5638
(Rep. Farhat)
A bill to amend 1973 PA 116, entitled "An act to
provide for the protection of children through the
licensing and regulation of child care
organizations; to provide for the establishment of
standards of care for child care organizations; to
prescribe powers and duties of certain departments
of this state and adoption facilitators; to provide
penalties; and to repeal acts and parts of acts," by
amending sections 2, 3, 5n, 10, and 11c (MCL
722.112, 722.113, 722.115n, 722.120, and
722.121c), section 2 as amended by 2022 PA 111,
section 3 as amended and section 11c as added by
2017 PA 257, section 5n as added by 2017 PA 256,
and section 10 as amended by 2023 PA 304.
HB 5639
(Rep. Mentzer)
A bill to amend 1973 PA 116, entitled "An act to
provide for the protection of children through the
licensing and regulation of child care
organizations; to provide for the establishment of
standards of care for child care organizations; to
prescribe powers and duties of certain departments
of this state and adoption facilitators; to provide
penalties; and to repeal acts and parts of acts,"
(MCL 722.111 to 722.128) by adding section 12a.
Representative Farhat testified in support of HB 5022.
Bob Doyle and John Eardley, representing the Michigan Association of CPAs, joined
Representative Farhat to testify in support of HB 5022. Questions and discussion followed.
Amanda West, representing the Michigan Department of Treasury, joined Bob Doyle and
John Eardley to testify in support of HB 5022. Questions and discussion followed.
The following people submitted a card in support of HB 5022, but did not wish to speak:
Mike Johnston, representing the Michigan Manufacturers Association.
Tim Langholz, representing the National Federation of Independent Business.
Representative Grant moved to adopt substitute (H-2) to HB 5022. The motion prevailed 11-
0-0:
FAVORABLE ROLL CALL
Yeas: Reps. Neeley, Farhat, Brixie, Brenda Carter, Grant, Price, VanWoerkom,
Markkanen, Outman, Tisdel, Hoadley.
Nays: None.
Pass: None.
Representative Brenda Carter moved to report out HB 5022 with recommendation, as
substitute (H-2). The motion prevailed 11-0-0:
FAVORABLE ROLL CALL
Yeas: Reps. Neeley, Farhat, Brixie, Brenda Carter, Grant, Price, VanWoerkom,
Markkanen, Outman, Tisdel, Hoadley.
Nays: None.
Pass: None.
Senator Moss testified in support of SB 930.
Raj Lapsiwala, representing Instacart, testified in support of SB 930.
Alex Mooney, representing Doordash, testified in support of SB 930.
David Matelski, representing the Michigan Department of Treasury, testified in support of SB
930. Questions and discussion followed.
Representative Price moved to report out SB 930 with recommendation. The motion
prevailed 11-0-0:
FAVORABLE ROLL CALL
Yeas: Reps. Neeley, Farhat, Brixie, Brenda Carter, Grant, Price, VanWoerkom,
Markkanen, Outman, Tisdel, Hoadley.
Nays: None.
Pass: None.
Representative Shannon testified in support of HB 5645.
The following people submitted a card with a neutral position on HB 5645, but did not wish
to speak:
John LaMacchia, representing the Michigan Municipal League.
Judy Allen, representing the Michigan Township Association.
The following people submitted a card in support of HB 5645, but did not wish to speak:
Leah Robinson, representing the Michigan Chamber of Commerce.
Brian Kandler, representing Honigman LLP.
Mike Johnston, representing the Michigan Manufacturers Association.
The following person submitted a card in opposition to HB 5645, but did not wish to speak:
Amanda Tomich, representing the Michigan Assessors Association.
Representative Brixie moved to report out HB 5645 with recommendation. The motion
prevailed 11-0-0:
FAVORABLE ROLL CALL
Yeas: Reps. Neeley, Farhat, Brixie, Brenda Carter, Grant, Price, VanWoerkom,
Markkanen, Outman, Tisdel, Hoadley.
Nays: None.
Pass: None.
Representative Farhat joined by Senator McDonald Rivel, testified in support of HB 5637,
HB 5638, and HB 5639. Questions and discussion followed.
The following person submitted a card in support of HB 5637, HB 5638 and HB 5639, but
did not wish to speak:
Kartnia Randle, representing the Early Childhood Investment Corporation.
Representative Farhat moved to report out HB 4753 with the recommendation that the bill be
referred to the Committee on Energy, Communications, and Technology. The motion
prevailed 11-0-0:
FAVORABLE ROLL CALL
Yeas: Reps. Neeley, Farhat, Brixie, Brenda Carter, Grant, Price, VanWoerkom,
Markkanen, Outman, Tisdel, Hoadley.
Nays: None.
Pass: None.
There being no further business before the committee, Chair Neeley adjourned the meeting at
12:55 PM.
Representative Cynthia Neeley, Chair
Hazel Campbell-Crawley
Committee Clerk
hcrawley@house.mi.gov