Use tax: distribution; distribution of money to the local government reimbursement fund; modify. Amends sec. 21 of 1937 PA 94 (MCL 205.111).

HB 4952 amends Michigan's Use Tax Act to change how 2% tax revenue from aviation fuel is distributed. It directs 35% of this tax to the state aeronautics fund and 65% to the qualified airport fund for airport-related expenses. The bill also mandates annual deposits into the local government reimbursement fund: $75 million starting fiscal year 2024-25, then $25 million annually after 2025-26. These changes affect schools (through school aid fund provisions), airports (via fund allocations), and local governments (receiving reimbursements).