This bill modifies Michigan's sales tax exemptions for data center equipment, requiring that these tax breaks continue only if specific job creation targets are met. For existing data centers, the exemption applies after 2022 only if at least 400 related jobs are created, and after 2026 only if at least 1,000 such jobs are established. For new enterprise data centers, the bill mandates that owners receive a certificate from the Michigan Strategic Fund confirming they plan to meet certain criteria within six years before they can claim the tax exemption. Additionally, the law requires these facilities to report annual data on employment and investments to the fund and achieve specific green building standards within three years of opening.
This bill creates a dedicated state fund to support Michigan's 988 crisis lifeline system, which provides suicide prevention and mental health crisis services. It establishes a new telecommunications fee of 25 cents per month on landline and mobile phone lines, as well as a 6% fee on prepaid phone purchases, to generate revenue for this fund. The collected fees must be used to improve the crisis hotline infrastructure, expand crisis services, and fund stabilization programs, while ensuring these funds supplement rather than replace existing state or federal grants. Additionally, the bill requires the state treasurer to adjust the monthly fee annually based on inflation and mandates regular audits to ensure phone companies collect and remit the fees correctly.
SB 923 amends the State Housing Development Authority Act to update the powers of the Michigan Housing Development Authority, specifically clarifying its ability to set standards for housing projects and manage fees related to loans and publications. The bill also adds new provisions to coordinate with the Michigan Strategic Fund and adjust eligibility criteria for credits under the Community Development Tax Credit Program. By modifying existing statutes, the legislation aims to streamline how the authority operates and interacts with other state financial programs to support housing initiatives.
This bill allows certain Michigan nonprofit organizations to claim a tax credit against state income tax withholdings for wages paid to qualified employees. The credit applies to tax years starting on or after January 1, 2026, and is limited to 50% of the amount the employer would have received under a federal work opportunity credit. To qualify, employees must be Michigan residents certified by the state unemployment agency as members of a targeted group, and the credit cannot be refunded if it exceeds the employer's withholding tax liability. The legislation also requires that any unused federal credits from previous years be excluded from the calculation. The bill will only take effect if a companion bill, SB 995, is also passed into law.
SB 988 modifies the deadline for property owners in Michigan to appeal a denial of a poverty-based tax exemption. Currently, individuals must file such an appeal within 30 days, but this bill extends that window to 35 days. The change applies specifically to claims rejected by the July or December board of review and allows appeals to be filed with the Michigan Tax Tribunal. The legislation also clarifies that appeals sent via the United States Postal Service are considered timely if they bear a postmark on or before the new deadline. This adjustment directly affects low-income property owners who seek relief from property taxes based on financial hardship.
This bill amends Michigan's Technology Park Development Act to exempt facilities located in HOPE zones from the technology park facilities tax. The exemption applies for the same duration and to the same extent as existing exemptions provided under the Helping Opportunity Prosper Everywhere (HOPE) Zone Act. The legislation is tied to companion bills that must also be enacted for this change to take effect.
This bill updates Michigan's tax increment financing laws to explicitly include dam repairs and maintenance as eligible projects for funding. By amending the definition of "water resource improvement," the legislation allows local authorities to use captured property tax growth to pay for fixing or maintaining dams within their districts. The change directly affects local governments and development authorities that manage waterways and seek to utilize tax increment financing for infrastructure work. No new taxes are created; instead, the bill clarifies which existing maintenance activities qualify for this specific financial tool.
This bill modifies Michigan's use tax laws to provide tax exemptions for data center equipment used by qualified facilities. It requires these facilities to obtain a certificate from the Michigan Strategic Fund, which mandates that they create a specific number of jobs and meet green building standards within a six-year timeframe. To maintain the exemption, operators must annually report on employment, investments, and compliance with environmental criteria to the state. The legislation applies to existing data centers through 2050 and to new enterprise data centers through 2065, provided they meet the established performance requirements.
HB 5800 amends Michigan's state school aid law to clarify how districts and intermediate districts must report student enrollment and attendance data to receive funding. The bill establishes strict deadlines for submitting these reports and mandates that state aid payments be immediately withheld from any district or intermediate district that fails to comply, with the withheld funds forfeited if the deadline is not met by the end of the fiscal year. Additionally, the legislation revises the rules for calculating state aid when a school does not meet the minimum instructional day requirements due to inclement weather or other conditions, adjusting the attendance thresholds used to determine funding deductions. These changes directly affect local school districts and intermediate school districts by tightening compliance requirements and modifying the financial penalties associated with missed instructional days.
This bill proposes a partial property tax exemption for homeowners in Michigan who sell their principal residence and purchase a new one within a specific timeframe. It would reduce the taxable value of the new home by 67% in the first year and 33% in the second year following the sale, but only if the new home's assessed value is more than 20% higher than the old home's value. The measure applies exclusively to properties that already qualify for school operating tax exemptions and requires the simultaneous passage of a companion bill to take effect.
