Amid talk of elimination: what does the income tax fund?

"The right to criticize government is also an obligation to know what you are talking about."

-Lent Upson, first director of Citizens Research Council

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April 16, 2026

Special Friends Edition

Highlights:

  • New Podcast: From mostly ignored to the spotlight: Article II of the MI Constitution
  • New Council Brief: Michigan’s Income Tax: Where Does the Money Go?
  • ICYMI: Detroit homicides: more work to be done when compared to peer cities
  • Research Council turns 110! Please Support our April Anniversary Campaign.

From historically overlooked to high profile today: Article II - Elections

Once upon a time, Article II -- Elections -- of the Michigan Constitution was seen as a background player. But in recent years, it has taken center stage.


Guy Gordon and Eric Lupher discuss Article II as part of a continuing podcast series examining Michigan's Constitution, prior to the November ballot question asking whether Michigan should hold a constitutional convention (aka: Con-Con).


Lupher explains that although Article II historically drew little attention, it has become far more significant and politically charged amid recent debates over voting rights, election security, and direct democracy. He notes that several provisions in the Constitution are outdated or inconsistent with federal law — such as the voting age still listed as 21 and unenforceable term limits for federal representatives — underscoring how infrequently the document has been updated.

Full Episode

Guy and Eric also look at Michigan’s voting rights landscape, which expanded dramatically through the 2018 and 2022 “Promote the Vote” amendments, which added no-cause absentee voting, same-day registration, drop boxes, and other protections. These changes have expanded Section 4 of Article II from 111 words to more than 1,300, making it a likely focal point in any constitutional convention.


Find all #FactsMatter podcasts on SoundCloud, Apple, Spotify, Amazon or wherever you get your podcasts. LIKE and SUBSCRIBE!

All Podcasts

Michigan’s Income Tax: Where Does the Money Go?

Yesterday was April 15 – Tax Day. That means hundreds of thousands of Michigan taxpayers were putting the finishing touches on tax returns and sending them in to federal, state, and – for some – even city governments to meet the annual tax deadline. Few of those filers, however, would likely be able to answer this fundamental question: how are governments using these income tax proceeds?


In this election year, that question has become especially relevant to Michigan’s individual income tax.  Several gubernatorial candidates have pledged to significantly reduce or even completely eliminate the tax, with few, if any, details on how they would replace the lost revenue with new revenue from another tax source or absorb the loss by shrinking specific areas of the state budget.  

IN A NUTSHELL


-- With the November election drawing near, proposals to significantly reduce or even eliminate the state income tax have become prominent, but few details have been offered on how to either replace that revenue or absorb its loss.


-- The income tax is the state’s largest single revenue source and makes up roughly 16 percent of the total state budget, but its revenue flows into the state’s two major revenue funds - the General Fund and School Aid Fund – that drive much of the budget decision-making. The tax makes up 40 percent of these discretionary revenues.


-- Eliminating the income tax without replacement revenue would necessitate major reductions to some or all of the programs that receive the bulk of this discretionary revenue – programs such as Medicaid and human services, corrections, public education, revenue sharing, and state police.

Read the Brief

In the second report in a series about crime in Detroit and across peer cities, the Research Council’s analysis reports that Detroit homicides in 2025 were the lowest recorded since 1964, mirroring a national trend where U.S. violent crime has declined since peaking in the early 1990s. However, while Detroit has experienced a rapid decline in its homicide rate since 2022, the city still has more work to do if it wants to match the homicide rates of its peer cities (Cleveland, Milwaukee, Rochester, Buffalo, Newark, Toledo).

Read the Brief

Detroit Homicides Down but Still Highest Among Six Peer Cities

IN A NUTSHELL

 -- FBI data show that Detroit’s homicide rate in 2024 was 31.4 homicides per 100,000 residents. It has declined significantly from a recent high of 49.5 homicides per 100,000 residents in 2022. Even with this decline, it has consistently been higher than the homicide rates of its peer cities since 2015.


 -- Despite historic declines in Detroit homicides, continued progress in reducing Detroit’s homicide rate must be a focus if the city wishes to achieve rates of homicide similar to or better than those observed in peer cities.


 -- The Research Council recommends that the Sheffield Administration focus on addressing the structural determinants of homicide, which include poverty, income inequality, and family disruption/divorce, based on this analysis and existing homicide research.

The calendar says we are halfway through our 110th Anniversary Campaign, with a goal of raising $25,000 by April 30, but we're not halfway there in terms of support.


Help support and celebrate 110 years of nonpartisan, trusted policy research by donating today: crcmich.org/april-appeal

Support Another 110 Years!

Media Coverage

13 years later, Detroit looks to close its historic bankruptcy case, Crain’s Detroit Business (April 15)

 

Republican Field Complete; Every Candidate Wants To Eliminate A Major Tax, MIRS News (April 15)

 

Gambling addiction on the rise. Michigan does less than most states to help, Bridge Michigan (April 13)

 

CRC turns 110-Eric Lupher, WPHM Morning Show (April 13)

 

Spotlight on the News: CRC’s 110th anniversary, WXYZ-7Detroit (April 12)

 

Michigan officials: Tough getting people to seek office, sit on boards, Detroit Free Press (April 11)

 

Citizens Research Council of Michigan marks 110 years of nonpartisan policy work, WZMQ TV19 (April 9)

 

This group has researched your tax dollars, public policy for 110 years, WWJ Detroit (April 6)

 

The Citizens Research Council turns 110, Shelley Irwin-WGVU Public Media (April 6)

 

Lupher reflects on the organization’s 110-year history (1:24:38), Steve Gruber Show (April 6)

 

Blue Cross wants to pay less, my son may pay the price, Michigan Advance (April 6)

 

Another lawsuit challenges Michigan’s new marijuana wholesale tax, Michigan Public (April 3)

 

Mayor Sheffield proposes cutting property taxes to ease burden on local homeowners, promote growth, WXYZ-TV7 (April 2)

 

Citizens Research Council Turns 110, Michigan Business Network (April 2)

 

Sheffield 'swings for fences' with tax cut plan, Gilbert coalition, The Detroit News (April 1)

 

Utilities Face Cost-Benefit Debate Over Buried Electric Lines, WOWO NewsTalk (April 1)

Help Power Policy That Works for Michigan

Our “Fact Tank” fuels better government through trusted, independent research. But it doesn’t run on fumes—it runs on your support.

 

Make your tax-deductible donation today to keep Michigan informed, accountable, and moving forward.

 

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Citizens Research Council of Michigan
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