HB 4124 Michigan House · 2025-2026 Regular Session

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 677a & 717a. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4128'25

HB 4124 creates a tax credit for Michigan corporations that spend money on research and development for advanced small modular nuclear reactors (SMRs). It directly affects companies developing this specific type of nuclear technology within the state. The bill adds new sections to Michigan's tax code, allowing businesses to claim a credit against their corporate income tax for qualifying R&D expenses related to SMRs. This policy change aims to incentivize investment in emerging nuclear energy technology within Michigan. The bill passed the House on October 28, 2025, with 78 yeas and 26 nays.

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Oct 2025

House Passage

Oct 2025

Senate Passage

Oct 2025

Governor

Introduced Feb 25, 2025 Last action Oct 30, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed by the House → Substitute (H-1) · 1 edit

MINOR

The bill text shows minor formatting and spacing adjustments with no substantive policy changes. The core legislative content regarding the Michigan income tax credit for qualified research and development remains unchanged.

TECHNICAL

Minor formatting adjustments including spacing around bill title and page numbering identifiers were modified, but no policy provisions were added, removed, or altered.

Floor votes · House Oct 28, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Oct 30, 2025

Committee

REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT

upper

Oct 30, 2025

Upper · Passed

PASSED BY HOUSE WITH IMMEDIATE EFFECT

upper

Oct 28, 2025

Lower · Passed

passed; given immediate effect Roll Call #270 Yeas 78 Nays 26 Excused 0 Not Voting 6

lower

Oct 23, 2025

Lower · Passed

substitute (H-1) adopted

lower

Mar 25, 2025

Committee

referred to second reading

lower

Mar 25, 2025

Lower · Passed

reported with recommendation with substitute (H-1)

lower

Feb 25, 2025

Committee

referred to Committee on Energy

lower

Feb 25, 2025

Introduced

introduced by Representative Rep. Pauline Wendzel

lower

1 primary · 16 co-sponsors