In late August 2023 severe storms, tornadoes, and flooding impacted nine Michigan counties. On February 15, 2024, the Internal  Revenue Service (IRS) announced tax relief for individuals and businesses related to this event. Treasury is following the actions of the federal government by providing state tax relief through extensions, which result in penalty and interest waivers.

https://www.michigan.gov/taxes/2023-federal-disaster-area-relief