Use tax: exemptions; storage, use, or consumption of eligible fuel; exempt. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4gg.

This bill amends Michigan's Use Tax Act to exempt eligible fuel from taxation starting October 1, 2025, where eligible fuel is defined as any fuel currently subject to the state motor fuel tax. The legislation also modifies how lost revenue from various property tax exemptions is calculated and deposited into the state school aid fund, while maintaining existing rules for aviation fuel distributions and local community stabilization shares. Because the bill requires the simultaneous passage of three other related bills to take effect, it will not become law unless those companion measures are also enacted by the legislature.