Legislative Analysis
Phone: (517) 373-8080
MiABLE PROGRAM INTERNAL
http://www.house.mi.gov/hfa
REVENUE CODE DEFINITION
Analysis available at
Senate Bill 1000 as passed by the Senate http://www.legislature.mi.gov
Sponsor: Sen. Rosemary Bayer
House Committee: Families, Children and Seniors
Senate Committee: Appropriations
Complete to 12-5-24
SUMMARY:
Senate Bill 1000 would amend the Michigan Achieving a Better Life Experience (ABLE)
Program Act to revise the definition of internal revenue code that applies when that term is
used in the act.
Currently, internal revenue code means the United States Internal Revenue Code of 1986 in
effect on January 1, 2015, or, at the option of the taxpayer, in effect for the current year.
Under the bill, internal revenue code would mean the United States Internal Revenue Code of
1986 in effect on January 1, 2024, or, at the option of the taxpayer, in effect for the current
year.
MCL 206.982
FISCAL IMPACT:
The bill would have no direct fiscal impact on state or local government. The provisions of the
bill would reflect updated federal ABLE account regulations.
Legislative Analyst: E. Best
Fiscal Analyst: Benjamin Gielczyk
■ This analysis was prepared by nonpartisan House Fiscal Agency staff for use by House members in their
deliberations and does not constitute an official statement of legislative intent.
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Statutes affected:
Senate Introduced Bill: 206.982
As Passed by the Senate: 206.982