HB 5359 creates tax credits for Michigan retail dealers selling specific ethanol-blended fuels. It provides a $0.05 per gallon credit for E15 fuel (10-15% ethanol) and $0.085 per gallon for E85 fuel (50-83% ethanol) sold through metered pumps at their retail sites. The credit applies to tax years 2026-2030 and can be refunded if it exceeds the dealer's tax liability. This directly affects motor fuel retailers who sell these ethanol blends to the public, with eligibility defined under Michigan's motor fuel tax act.
This bill modifies the Michigan Trust Fund Act to establish a permanent Community District Education Trust Fund designed to help schools in specific districts that are currently prohibited from raising local taxes. The fund will be financed by depositing up to $617 million in tobacco settlement revenue starting in fiscal year 2017, with the money used to cover gaps in state funding for these districts. The legislation also sets a sunset provision requiring that any remaining balance in the fund be transferred to the state school aid fund after September 30, 2026.
SB 721 amends Michigan's Commercial Redevelopment Act to update property tax exemption rules for commercial facilities. It limits total exemption periods to 12 years (including extensions), requires local governments to document criteria for renewing exemptions, and extends the deadline for new exemptions from 2025 to 2035. The bill also allows the state treasurer to temporarily exclude up to half the education tax mills for qualifying facilities for up to 6 years to promote job growth, with a yearly cap of 45 such exclusions. Local governments must annually report on exemption impacts, including property values and job creation. This directly affects commercial businesses seeking tax benefits, local governments issuing exemptions, and state tax administration.
SB 723 modifies Michigan's Brownfield Redevelopment Financing Act to streamline cleanup and development of contaminated or underused industrial sites. It defines "blighted" properties more clearly (e.g., sites with disconnections, fire hazards, or buried debris) and creates a new "transformational brownfield plan" that allows developers to capture tax revenues generated during construction. The bill establishes "construction period tax capture revenues" - taxes collected from wages paid during site improvements - which are calculated using a specific formula and reported to the state treasury. This policy directly affects developers, local governments, and property owners working on eligible brownfield sites, providing a new funding mechanism for redevelopment projects.
SB 301 establishes a corporate income tax credit for employers who offer paid leave to employees donating organs. Beginning in 2026, eligible employers can claim a credit equal to 100% of the wages paid to an employee during up to 12 weeks of organ donation leave. To qualify, this leave must be separate from other paid leave benefits and compensate the employee at their full normal wage. The credit is non-refundable but can be carried forward for up to three years to offset future tax liabilities.
SB 423 ends specific programs that helped homeowners pay overdue property taxes and avoid foreclosure. It directly affects property owners with delinquent taxes who previously could use these reduced payment options. The bill modifies existing law by setting expiration dates ("sunsetting") for these programs, meaning they will no longer be available after the specified dates. This change removes temporary relief measures, requiring affected homeowners to pay full delinquent taxes or face standard foreclosure processes.
HB 4026 exempts firearm safety devices from Michigan's sales and use tax through December 31, 2024, directly affecting gun owners purchasing these devices. The bill defines "firearm safety devices" as trigger locks, secure storage containers (like gun safes or lockboxes requiring keys/combinations), but excludes display cases. Retail sellers must provide written notices to buyers and post visible signage at points of sale explaining the tax exemption. This is a temporary measure with a sunset date, not a permanent policy change.
This bill requires Michigan state agencies to submit all legislative reports to the Department of Technology, Management, and Budget. The department must then create a free, searchable public website to publish these reports within 90 days of the bill taking effect. The change applies to any report that state agencies are legally required to send to the state legislature.
This Michigan bill requires the state attorney general to submit quarterly reports to both houses of the legislature whenever litigation costs exceed $250,000, with more detailed reporting required for cases exceeding $1,000,000. The reports must include financial accounts, explanations of the legal cases, and justifications for the expenditures, ensuring lawmakers can track how state funds are being used in legal proceedings. If the attorney general fails to submit these reports, legislators can seek court orders to compel compliance, and the auditor general must investigate and report on any violations of the new requirements. The bill establishes clear thresholds for transparency and creates enforcement mechanisms to ensure accountability in state legal spending.
This bill allows the Michigan Department of Natural Resources to partner with nonprofit sportsmen's organizations to auction up to five Pure Michigan hunt licenses each year to the highest bidders. The licenses available include elk, bear, turkey, antlerless deer, and first-pick waterfowl hunting opportunities, with any individual able to place a bid. The sportsmen's organization would receive a 7.5% cut of the auction proceeds, while the remaining funds go to the state's game and fish protection account. The legislation defines eligible organizations as tax-exempt nonprofits focused on conservation and outdoor recreation, and gives the department authority to issue necessary orders for implementation.
