The Michigan Constitution says the legislative year begins the second Wednesday in January at 12 noon.
So lawmakers are back on Wednesday, following their holiday break.
It represents the mid-point of the 97th Michigan Legislature, and the eve of another election.
Recent reports of an improving revenue picture, have prompted talk of a general across-the-board tax cut, a suggestion not uncommon in an election year.
Michigan's revenue picture over the past three years is now 1.3 billion dollars higher than expected. However some Democrats say the priority should be on the repeal of a new tax on pension benefits.
And some welfare advocates oppose across-the-board tax cuts, and instead argue in favor of ideas such as increasing the earned income tax credit, which is aimed at lower income workers.
Still others have noted that while the revenue picture has improved, it has been accompanied by relatively weak job growth.