Chamber in the News

Find value in these articles?

Join the Michigan Chamber and get them sent directly to you.

New study: Graduated Income Tax proposal would hit small businesses hard, increase out-migration + cost jobs, investment and more

Advocacy News – Jan. 22, 2026 

What’s happening: A new independent analysis from the nonpartisan Tax Foundation, commissioned by the Michigan Chamber of Commerce Foundation, evaluates the economic impact of the ‘Tax the Rich’ | Invest in MI Kids ballot proposal to change our state’s Constitution and impose a graduated income tax in Michigan. 

Why it matters:  Despite being promoted as a tax on only the most wealthy, the study from this widely recognized state and federal tax policy expert, finds the proposal would severely impact small businesses structured as pass-through entities – the heart of Michigan communities and economy – and results in fewer jobs, lower wages and reduced competitiveness. 

By the numbers: 

  • At 9.25% would join the ranks of highest marginal income tax rates in the country – behind states like California and New York.  
  • And higher than every surrounding Midwest competitor. For contrast, Indiana’s rate is 2.95% and Ohio comes in at 2.75%. 
  • Result in 43,000 fewer jobs, drop wages 1% and cost $8.5 billion in lost economic growth. 
  • Increase business and talent outmigration at a time when Michigan is already struggling with population loss.  
  • The top five states Michigan residents leave for are states with low (or no) state income taxes: Ohio, North Carolina, Texas, Florida and Arizona.  

What we’re saying: In a joint statement with several other business organizations, we warned the proposal would disproportionately harm small employers, family-owned businesses and entrepreneurs, undermining job creation and long-term growth – and that we can’t afford to weaken the economic opportunity that supports our schools, families and communities alike. 

Key takeaway: Tax policy like this is never as narrow as the slogans suggest and can have sweeping, unintended consequences. Michiganders deserve the facts and entire economic impact picture.  

Listen in: Want to go deeper into the data behind the headlines? On our latest episode of the MI Business Matters podcast, Chamber President & CEO Jim Holcomb sits down with Jared Walczak, lead analyst and author of the Tax Foundation study, to break it all down. 

Go deeper: Read the full Tax Foundation study and MI Chamber joint statement. Contact Randy Gross with questions or for more information.