Economic development: other; revenue division of department of treasury; amend to reflect elimination of the Michigan strategic fund. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: SB 0631'25
Senate Bill 641 amends section 28 of the Revenue Act to update tax-administration confidentiality and disclosure rules within the Department of Treasury. The bill preserves the general rule that tax information is confidential, but it revises and clarifies the circumstances under which the state treasurer and department staff may share tax records with other state agencies, federal and local tax officials, courts, and certain legislative recipients. It also retains criminal and civil penalties for unauthorized disclosure and requires taxpayers to keep accurate records for tax determination purposes.
The bill also updates references tied to economic development and tax-credit reporting, including provisions related to the Michigan business tax and certain credit agreements, certificates, and reports. A notable change is the removal or replacement of references to the Michigan Strategic Fund with the “economic development fair competition and free enterprise act,” reflecting the bill caption’s stated purpose of conforming the law to the elimination of the Michigan Strategic Fund. It also continues to allow limited disclosure of casino wagering tax information, housing project tax data, property tax millage rates, and donor registry-related information under specified conditions.
In practical terms, the bill affects the Department of Treasury, the state treasurer, other state agencies, legislators who receive certain tax-related information, and taxpayers whose data is protected by confidentiality rules. It does not broadly change tax rates or create a new tax; instead, it adjusts administrative procedures, information-sharing authority, and reporting obligations under Michigan’s tax collection framework. The bill is tie-barred to Senate Bill 631, meaning it would not take effect unless that companion bill is enacted.
Because there were no committee transcripts or recorded votes provided, there is little direct evidence of public or legislative debate in the available materials. The bill’s text suggests a technical, administrative measure rather than a policy overhaul, and its caption indicates a narrow focus on aligning statutes with the restructuring or elimination of the Michigan Strategic Fund. Overall, the available context points to a generally procedural bill with limited visible controversy.
The main points of potential contention are confidentiality and disclosure. The bill permits certain disclosures to other agencies, legislators, and in some cases the public through reports, while also imposing penalties for improper release of information. Any debate would likely center on balancing taxpayer privacy against transparency, interagency enforcement, and economic development reporting requirements.
SB 641 amends the Revenue Act’s tax-administration provisions, primarily affecting MCL 205.28. It updates the Department of Treasury’s authority to share tax information with other government entities, clarifies confidentiality restrictions and penalties, and revises reporting language tied to business tax and economic development programs. The bill also appears to conform statutory references to the elimination of the Michigan Strategic Fund by substituting references to the economic development fair competition and free enterprise act. It affects the state treasurer, Treasury employees, other state agencies, legislators receiving certain information, and taxpayers subject to Michigan-administered taxes.
No committee transcripts or vote records were provided, so there is no documented floor or committee sentiment in the supplied materials. Based on the bill text and caption, the measure appears to be a technical, administrative update with a narrow focus on tax confidentiality, reporting, and statutory conformity. The available context suggests a generally neutral or routine legislative posture rather than a highly partisan or controversial one.
The most notable contention would likely involve the scope of tax-information disclosure. The bill allows sharing of otherwise confidential tax data with specified state, federal, and local officials, as well as limited reporting on business tax and credit information, while preserving penalties for unauthorized disclosure. Supporters would likely emphasize administrative efficiency, intergovernmental coordination, and statutory cleanup after the Michigan Strategic Fund changes, while critics could focus on taxpayer privacy, the breadth of disclosure exceptions, and the use of tax data in economic development reporting.