FILE - Michigan Gov. Gretchen Whitmer delivers her State of the State address to a joint session of the House and Senate, Jan. 25, 2023, at the state Capitol in Lansing, Mich. The Michigan Senate advanced a tax relief proposal to Gov. Whitmer's desk late Tuesday, Feb. 28, 2023 that will provide tax cuts for the state's retirees and low-wage workers. Democrats were unable to garner Republican support to approve $180 “inflation relief checks” that Whitmer had unveiled as part of her plan. Without the $180 checks, an income tax rate reduction is likely. (AP Photo/Al Goldis, file)