HB 4128 Michigan House · 2025-2026 Regular Session

Corporate income tax: credits; credit for advanced small modular reactor generated power; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4124'25

HB 4128 creates a new corporate income tax credit for businesses generating power from advanced small modular reactors (SMRs) in Michigan. It directly affects utility companies and energy developers investing in SMR technology by providing a financial incentive to offset project costs. The key provision adds Section 678 to Michigan's tax code, allowing qualifying entities to claim a credit against their state corporate income tax liability for SMR-generated electricity. This policy change aims to support clean energy development without specifying expected outcomes or endorsing particular technologies. The bill passed the House on October 28, 2025, and is now pending final approval in the Senate.

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 · 4 comparisons

What changed between versions

As Passed by the House → Substitute (H-2) · 3 edits

MINOR

The bill was amended to narrow the definition of eligible nuclear facilities by removing existing nuclear facilities from the list of qualified facilities and adding a new requirement that extended power uprates or stretch power uprates must have been operating before January 1, 2016. These changes tighten eligibility criteria for claiming tax credits under the bill, potentially reducing the number of facilities that qualify for the credit.

Scope change

The bill's scope was narrowed by removing existing nuclear facilities from eligibility and adding a specific date requirement for power uprates.

ELIGIBILITY

Removed 'existing nuclear facility' from the definition of qualified facility, limiting eligibility to advanced nuclear reactor facilities only.

Added a new requirement that extended power uprate or stretch power uprate must have been operating before January 1, 2016 to qualify.

DEFINITION

Revised the definition of 'qualified facility' to exclude existing nuclear facilities and include the new operating date requirement for power uprates.

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 #274 Yeas 78 Nays 26 Excused 0 Not Voting 6

lower

Oct 23, 2025

Lower · Passed

substitute (H-3) adopted

lower

Mar 25, 2025

Committee

referred to second reading

lower

Mar 25, 2025

Lower · Passed

reported with recommendation with substitute (H-2)

lower

Feb 25, 2025

Committee

referred to Committee on Energy

lower

Feb 25, 2025

Introduced

introduced by Representative Rep. Greg VanWoerkom

lower

1 primary · 13 co-sponsors