HB 5878 eliminates the personal property tax in Michigan for all items that do not qualify for an existing specific exemption, effective for taxes levied after December 31, 2026. Owners of such property must annually file a statement with their local tax collector to claim this new exemption, while property that already has a designated exemption cannot be claimed under this new rule. The bill also requires local tax units to send summary data to the state Department of Treasury by April 1 each year to track the revenue impact of these new exemptions. This legislation directly affects business owners and individuals holding personal property by removing a tax burden on eligible assets, provided they complete the necessary filing requirements.
HB 5504 proposes creating a State Digital Service Office within Michigan's Department of Technology, Management, and Budget. The office would review software projects costing $1 million or more, advise state agencies on modern development practices (like user-centered design and agile methods), and require annual reports on progress and cost savings. It directly affects state departments and agencies developing digital services, mandating collaboration with the new office for projects over $500,000 and requiring transparency through public reporting on outcomes like time saved and error reduction. The bill aims to improve digital service efficiency and user experience across state government.
This bill modifies Michigan's sales tax rules for online marketplace facilitators, requiring them to collect and remit sales tax on all taxable sales made through their platforms regardless of whether the individual sellers have a physical presence in the state. It establishes that marketplace facilitators are responsible for auditing only their own facilitated sales unless sellers fail to provide necessary information, while also protecting facilitators from liability when sellers provide incorrect data or pay the tax directly. The legislation creates a special provision for delivery network companies, allowing them to deduct or exclude from their tax liability the sales tax they paid to marketplace sellers for qualified delivery services, such as those performed by couriers using personal vehicles or walking for distances under 75 miles.
HB 5517 creates a $0.005 per returnable beverage container tax credit for distributors who charge a deposit on containers, effective for tax years beginning January 1, 2026. The credit adjusts annually based on the U.S. Consumer Price Index starting in 2027. Distributors must attach a specific report (per 1976 IL 1) with their tax return to claim the credit, and any excess credit is refunded. This directly affects beverage distributors handling returnable containers in Michigan.
HB 4420 creates a standardized form requiring Michigan legislators to disclose any spending items they direct to specific projects or organizations. This requirement applies directly to all state legislators and state agencies when allocating funds based on legislative direction. The key mechanism mandates that this disclosure form be completed for every instance of directed spending, ensuring consistent public transparency. The bill aims to clarify and document how lawmakers influence state fund allocation without altering the underlying spending authority.
SB 596 creates a formal process for state agencies to request and monitor legislatively directed spending items within the state budget. It requires agencies to submit such requests through a defined procedure and track how funds are used, affecting state departments and legislators who direct funding. The bill amends Michigan's state finance law (MCL 18.1101-18.1594) to establish this requirement. The bill was approved by the governor and became law on November 18, 2025.
HB 4376 modifies Michigan's sales tax rules for trade-in values on vehicle purchases. It increases the annual adjustment for the maximum deductible trade-in value from $500 to $1,000, starting January 1, 2020. This change allows car buyers trading in vehicles to reduce the taxable sales price by more when purchasing new or used cars from dealers. The provision applies only when the trade-in value is separately stated on the sales invoice.
HB 4747 adds a new state income tax deduction for Michigan taxpayers who contribute to 529 education savings plans. It allows residents to subtract their 529 plan contributions from their taxable income when filing Michigan state taxes, directly benefiting families saving for education costs. The bill amends Michigan’s tax code to create this specific deduction, effective immediately after its passage on October 23, 2025. This change provides a direct financial incentive for contributing to qualified education savings accounts.
This bill (HB 4182) amends Michigan's use tax law to add a new exemption for motor fuel sales. It specifically creates a new section (4gg) in the law to exempt certain motor fuel transactions from use tax. The bill directly affects businesses selling motor fuel, potentially reducing their tax burden on qualifying sales. However, the provided context does not specify the exact scope of the exemption or who qualifies for it, so the summary cannot detail the precise mechanisms or affected parties beyond the general tax exemption for motor fuel.
HB 4180 removes the sales tax requirement for motor fuel sales in Michigan by amending the state tax code. It directly affects gas stations and fuel retailers by exempting motor fuel transactions from the standard sales tax. The bill creates a new tax exemption provision (Section 4gg) in the tax code, specifically excluding motor fuel sales from taxable transactions. This change became effective immediately upon the Governor's approval on October 7, 2025.
