HB 4543 changes how Michigan's home heating credit is adjusted annually. It replaces the use of the national U.S. Consumer Price Index (CPI) with the Detroit Consumer Price Index to calculate annual credit adjustments. This means the credit amount for eligible households will now reflect local cost-of-living changes in Detroit instead of national averages. The bill directly affects low-to-moderate income Michigan residents who claim the home heating credit on their state tax returns.
SB 689 amends Michigan's farmland preservation law to expand when landowners can give up (relinquish) farmland from development rights agreements. It adds two new scenarios: 1) land with pre-existing structures (up to 5 acres), and 2) land for a farm operator's residence (up to 2 acres), both requiring approval from local government and the state land use agency. If relinquishment occurs, landowners must repay tax credits received under the agreement, plus interest, via a lien recorded against the property. This directly affects farmers with existing farmland preservation agreements who wish to develop or use portions of their land for specific purposes.
SB 685 amends Michigan's farmland tax credit law (MCL 324.101-324.90106) by adding Section 36109b. It expands eligibility for the farmland tax credit to properties with existing legal agreements (like easements or leases) that were in place before a specific date, even if those arrangements complicate ownership. This change directly affects farmers and landowners who hold farmland subject to multiple pre-existing agreements, allowing them to qualify for the tax credit they previously might have been excluded from. The bill passed unanimously in the Michigan Senate on December 2, 2025, after being referred to the Agriculture Committee.
SB 690 expands a state income tax credit for property taxes on farmland and open space protected by conservation agreements, such as agricultural easements or development rights agreements. Eligible farm owners - including those in partnerships, S corporations, life estates, trusts, and limited liability companies - can claim a credit for property taxes exceeding 3.5% of household income. The bill clarifies how the credit is calculated and shared among different ownership structures, requiring specific documentation like partnership agreements or trust terms to claim it. This change directly affects Michigan farmers who have conservation agreements on their land to preserve agricultural use.
SB 699 increases the annual cap on administrative spending from $1.4 million to $1.7 million for managing Michigan's Agriculture Preservation Fund. This fund supports farmland protection programs, directly affecting the Michigan Department of Agriculture and Rural Development (as fund administrator), local governments receiving grants, and farmers seeking land preservation. The bill specifies that after covering administrative costs ($1.7M max annually) and local government grants, any remaining funds over $5 million can be used to purchase farmland development rights or conservation easements. These changes clarify how fund money is allocated, ensuring resources directly support farmland preservation efforts under existing state policy.
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.
SB 199 amends Michigan's tax increment financing law to modify funding limits for certain legacy obligations. It specifically restricts the amount of tax increment revenue (revenue from increased property taxes in redevelopment areas) that can be used to pay for ongoing management contracts and professional services established before 1993. The bill phases out these payments annually, starting with $3 million per year for taxes levied through 2009, decreasing to $0 for taxes levied after June 2015. This directly affects municipalities and tax increment authorities that issued or incurred these pre-1993 obligations or related contracts.
SB 182 is a supplemental appropriations bill that allocates additional state funding for multiple departments and branches during fiscal year 2025-2026. It directly affects state agencies by providing them with specific budget allocations to cover operational costs and programs beyond initial appropriations. The bill's key mechanism is the formal authorization of these supplemental funds through a dedicated appropriation act, ensuring state agencies have the necessary resources to function throughout the fiscal year. This bill does not create new policies or impact specific public groups, but rather provides the financial framework for existing state operations.
SB 166 allocates funding for K-12 public schools in the state for the 2025-2026 fiscal year. It directly affects all public K-12 school districts by providing their state education budget. The bill establishes the specific financial amounts schools will receive during this fiscal period. It became law on October 7, 2025, with immediate effect (PA 0015'25).
This bill requires online marketplaces (like Amazon or Etsy) to collect and pay Michigan's sales tax on all sales they facilitate, regardless of whether the individual seller has a physical presence in the state. It shifts tax audit responsibility from sellers to the marketplace platform, and prohibits class-action lawsuits against platforms over tax overpayments. The bill also creates a new rule allowing delivery services (e.g., food or package delivery apps) to deduct tax they paid to sellers from their own tax bill under specific conditions. These changes apply to all marketplace transactions, including those involving delivery networks.
