Agency Report to JCAR-Page 2
8. Provide the link the agency used to post the regulatory impact statement and cost-benefit
analysis on its website:
9. List of the name and title of agency representative(s) who attended the public hearing:
Dave Matelski, Administrator, Tax Policy Division, Michigan Department of Treasury
10. Persons submitting comments of support:
No comments of support were received.
11. Persons submitting comments of opposition:
No comments of opposition were submitted for the general rule set. However, the following persons
submitted comments of opposition to a specific rule:
Douglas E. Needham, P.E., Executive Director, Michigan Aggregates Association (MAA)
Patrick Dean, President, Dean Transportation
Eric Toomey, Director of Accounting, Dean Transportation
Curt Macysyn, Executive Director, National School Transportation Association (NSTA)
David Schulte, Superintendent, Shiawassee RESD
Paul Hungerford, Superintendent, Gratiot-Isabella RESD
Eric Hoppstock, Superintendent, Berrien RESA
12. Persons submitting other comments:
The following persons submitted other comments, including requests for clarification or proposed
revisions:
Michael R. Bannasch, CPA
13. Identify any changes made to the proposed rules based on comments received during the
public comment period:
Name &
Organization public hearing
Comments made at Written
Agency Rationale Rule number
for Rule Change & citation
and Description changed
of Change(s)
Comments
Made
1
Patrick Dean,
President, Dean
Transportation
Opposition –
Comment reflects 205.132(3)
Claims that rule misunderstanding (c), and (4)
“contravenes of the effect of
existing statutory subrule (4). Based
language and on comment,
would impose use however, Treasury
tax on the lessor modified the rule
of school buses” to provide more
contrary to 2018 clarity that certain
PAs 673 and 679. transactions
involving the
MCL 24.242 and 24.245