Corporate Income Tax Outsourcing Expense Add-Back
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-04-30 — Corporate income tax: deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).: HB5925 (103rd Legislature, Rep. Mentzer, H Economic Competitiveness) introduced to amend MCL 206.623, requiring Michigan corporate taxpayers to add back federal deductions taken for certain outsourcing expenses when computing corporate income tax liability. (novelty: 2)
Open questions
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Contributing findings
Corporate income tax: deductions; federal deduction for certain outsourcing expenses; add back. Amends sec. 623 of 1967 PA 281 (MCL 206.623).
30-apr-2026
novelty 2
per-area 2
introduces