SB 583 — Taxation: administration; electronic notice; allow. Amends sec. 28 of 1941 PA 122 (MCL 205.28) & adds sec. 28a.

SB-583, As Passed Senate, February 19, 2026 SUBSTITUTE FOR SENATE BILL NO.

and to declare the effect of this act," JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm by amending section 28 (MCL 205.28), as amended by 2023 PA 102, and by adding section 28a.

Upon On request of the state treasurer, any department, institution, or agency of state government shall hold a hearing under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328, to consider withholding a license or permit of a person for nonpayment of taxes or accounts JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 collected under this act.

A person may disclose information described in this subdivision if the disclosure is required for the proper administration of a tax law administered under this act or the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, pursuant to a judicial order sought by an agency charged with the duty of enforcing or investigating support obligations pursuant to an order of a court in a domestic relations matter as that term is defined in section 2 of the friend of the court act, 1982 PA 294, MCL 552.502, pursuant to a judicial order sought by an agency of the federal, state, or local government charged with the responsibility for the administration or enforcement of criminal JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 law for purposes of investigating or prosecuting criminal matters or for federal or state grand jury proceedings, or pursuant to a judicial order if the taxpayer's liability for a tax administered under this act is to be adjudicated by the court that issued the judicial order.

The state treasurer may enter into reciprocal agreements with other JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 departments of state government, the United States Department of Treasury, local governmental units within this state, or taxing officials of other states for the enforcement, collection, and exchange of data after ascertaining that any information provided will be subject to confidentiality restrictions substantially the same as the provisions of this act.

(3) A person liable for any tax administered under this act shall keep accurate and complete records necessary for the proper JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 determination of tax liability as required by law or rule of the department.

A copy of the report must be provided to the chairpersons of the senate and house of representatives standing committees that have jurisdiction over matters relating to taxation and finance, the director of the senate fiscal agency, and JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 the director of the house fiscal agency.

(c) An application to enter into an agreement, a communication denying an application to enter into an agreement, an agreement, an investment expenditure certificate, a communication denying an investment expenditure certificate, or the total amount of credits claimed in a tax year under section 457 of the Michigan business JHM S02983'25 (S-1)(S-1)_SB583_APS_1 k9zobushg3fm 1 tax act, 2007 PA 36, MCL 208.1457, notwithstanding section 457(6) of the Michigan business tax act, 2007 PA 36, MCL 208.1457.

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