Budget & Taxes

in committee · Michigan · House May 21, 2025

HB 4504: Individual income tax: credit; state historic preservation tax credit program; modify. Amends sec. 266a of 1967 PA 281 (MCL 206.266a). TIE BAR WITH: HB 4503'25

HB 4504 amends Michigan's income tax act to modify the state historic preservation tax credit program. It allows qualified taxpayers to receive a state income tax credit of 25% or 30% for expenses incurred rehabilitating historic resources, depending on the property type. The bill establishes an application process through the state historic preservation office and sets annual limits on the total credits issued. These limits are $5 million per year through 2025, increasing to $100 million annually starting in 2026, with specific amounts allocated to different categories of historic resources.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing taxable income for historic preservation, aligning with tax relief indicators in Budget & Taxes policy.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Michigan · Senate May 14, 2025

SB 184: Appropriations: supplemental; appropriations for multiple departments and branches for fiscal year 2024-2025; provide for. Creates appropriation act.

SB 184 is a supplemental appropriations bill allocating $445.86 million for Michigan state departments, agencies, and branches for fiscal year 2024-2025. It directly affects state agencies and local governments by funding specific programs, including $1 million for the Department of Agriculture and Rural Development's food safety program and $41.77 million for capital projects. Key provisions include funding land acquisitions for parks and conservation areas across multiple counties (e.g., Lamberts Trail Park in Kent County, Munising Bay Overlook in Alger County). The bill specifies that these funds come primarily from state restricted revenues and special funds, not the general state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $445.86M in supplemental funding for state departments, capital projects, and essential programs like food safety and park conservation, directly advancing fiscal management and public service funding.95% confidence ✓ EnvironmentSupports EnvironmentFunds $41.77M for capital projects including land acquisitions for parks/conservation areas, directly advancing environmental conservation efforts.85% confidence

Sub-Topics Appropriations State Budget Parks & Recreation

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in committee · Michigan · House Dec 16, 2025

HB 4425: Corporate income tax: other; sustainable aviation fuel incentive program; create. Creates new act. TIE BAR WITH: HB 4424'25

House Bill 4425 creates the Sustainable Aviation Fuel Incentive Program in Michigan. This program aims to encourage companies to produce or blend sustainable aviation fuel (SAF) within the state by offering corporate income tax credits. The Department of Environment, Great Lakes, and Energy (EGLE) will administer the program, certifying SAF that meets specific criteria, including source materials, technical standards, and a minimum 50% reduction in life-cycle greenhouse gas emissions compared to traditional jet fuel. The bill sets an annual cap on the total amount of tax credits approved, starting at $4.5 million for the 2025-2026 fiscal year and increasing to $9 million annually thereafter.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates corporate income tax credits for sustainable aviation fuel production, directly advancing tax incentive policy under Budget & Taxes.95% confidence ✓ EnergySupports EnergyCreates tax credits for sustainable aviation fuel production, promoting renewable energy development and 50% GHG reduction targets per program criteria.95% confidence ✓ EnvironmentSupports EnvironmentCreates tax credits for SAF production requiring 50% GHG reduction, directly promoting cleaner aviation fuel and reducing emissions per EGLE environmental criteria.95% confidence ✓ TransportationSupports TransportationCreates tax credits for sustainable aviation fuel production, promoting cleaner transportation infrastructure and reducing emissions in aviation sector.95% confidence

Sub-Topics Business Taxes Climate Change Airports

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passed · Michigan · Senate May 13, 2025

SB 171: Appropriations: department of agriculture and rural development; appropriations for fiscal year 2025-2026; provide for. Creates appropriation act.

SB 171 is an appropriations bill that allocates $159.1 million in state and federal funds for Michigan's Department of Agriculture and Rural Development for fiscal year 2025-2026. It funds department operations including food safety ($41.3 million), animal health ($11.4 million), information technology ($2.4 million), and protecting Michigan's food supply ($4 million). The funding comes primarily from the state general fund, federal grants, and special revenue streams like agriculture licensing fees and dairy safety funds. This bill does not create new policy but provides the necessary budget for the department to carry out its existing responsibilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $159.1M in state/federal funds for agriculture department operations including food safety, animal health, and IT, directly funding key programs.95% confidence

Sub-Topics Appropriations State Budget

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passed · Michigan · Senate May 13, 2025

SB 168: Appropriations: community colleges; appropriations for fiscal year 2025-2026; provide for. Amends secs. 201 & 206 of 1979 PA 94 (MCL 388.1801 & 388.1806).

SB 168 allocates state funding for Michigan's 29 community colleges for fiscal year 2025-2026 under the State School Aid Act. It provides a total of $506,504,600, broken down into specific amounts for each college's operations, performance-based funding, and costs related to the North American Indian tuition waiver program. The bill directly affects all Michigan community colleges by determining their state budget allocations for the upcoming fiscal year. This is a funding bill with no new policy provisions beyond budgetary adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $506M for community college operations and performance-based funding under State School Aid Act, directly supporting public education budget allocation.95% confidence ✓ EducationSupports EducationAllocates $506M in state funding for Michigan community colleges' operations and programs under State School Aid Act, directly supporting higher education infrastructure and access.95% confidence

Sub-Topics Appropriations State Budget Higher Education

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passed · Michigan · Senate May 14, 2025

SB 180: Appropriations: department of health and human services; appropriations for fiscal year 2025-2026; provide for. Creates appropriation act.

SB 180 is a funding bill that allocates $39.29 billion to Michigan's Department of Health and Human Services (DHHS) for the 2025-2026 fiscal year. It provides specific funding for key programs including $276 million for department administration and management, $195 million for child support enforcement operations, and $197 million for community services like homeless programs, diaper assistance, and housing support. The bill directly affects DHHS operations and the state's recipients of these services, such as families using child support enforcement, homeless individuals accessing shelter programs, and low-income households receiving food or housing aid. It establishes the financial framework for these programs but does not change their underlying policies or eligibility rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $39.29B to DHHS for essential programs including homeless support and housing, directly funding state operations under budget management.95% confidence ✓ HealthcareSupports HealthcareAllocates $39.29B to DHHS for health services, community programs including homeless/housing support, directly funding public health operations and recipient programs.95% confidence ✓ HousingSupports HousingAllocates $197M specifically for 'housing support' under community services programs within DHHS appropriations.95% confidence

Sub-Topics Appropriations State Budget Homelessness

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in committee · Michigan · House Jul 24, 2025

HR 142: A resolution to urge the federal government to ensure continued funding, and reinstate staff, of the Low Income Home Energy Assistance Program (LIHEAP) as they negotiate the “One Big Beautiful Bill Act” so that Michigan can continue its Home Heating Credit Program.

This resolution urges the federal government to maintain funding and reinstate staff for the Low Income Home Energy Assistance Program (LIHEAP) while negotiating the "One Big Beautiful Bill Act." It directly affects Michigan residents who rely on the state's Home Heating Credit Program, which provided assistance to 248,765 Michiganders in 2022 - including low-income families, seniors, and people with disabilities - by helping cover heating costs. The resolution highlights that proposed federal budget cuts to LIHEAP and the recent firing of LIHEAP program staff threaten the program's continuation, potentially causing payment delays or termination. As a non-binding request, it asks federal leaders to prioritize LIHEAP funding to prevent disruption of this critical aid.

Topics ✓ Budget & TaxesSupports Budget & TaxesUrges federal funding for LIHEAP to maintain Michigan's Home Heating Credit Program, directly supporting low-income energy assistance through continued government spending.90% confidence ✓ EnergySupports EnergyBill seeks to maintain LIHEAP funding for low-income energy assistance, protecting consumers from high heating costs (support indicator: protects utility consumers).85% confidence

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in committee · Michigan · House Feb 5, 2025

HB 4057: Individual income tax: deductions; contributions to a child care savings account; deduct. Amends sec. 30 of 1967 PA 281 (MCL 206.30). TIE BAR WITH: HB 4056'25

HB 4057 amends Michigan's individual income tax code to adjust how certain deductions are calculated for taxpayers. It specifically modifies Section 30 of the Income Tax Act, affecting Michigan residents who claim deductions for retirement benefits (including Michigan National Guard pensions), education trust payments, and other income adjustments. Key provisions clarify that taxpayers can deduct payments made under Michigan's advance tuition payment contracts for higher education, with specific limits ($42,240 single/$84,480 joint) and annual inflation adjustments. The bill does not create a new child care savings account deduction (that appears related to HB 4056), but refines existing education and retirement-related tax rules. This change directly impacts individual taxpayers using these specific deduction categories when filing Michigan state taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allows tax deductions for education payments and retirement benefits, reducing taxable income and providing tax relief to qualifying taxpayers.85% confidence ✓ EducationSupports EducationAllows tax deductions for higher education tuition payments, reducing costs for families and supporting access to higher education.85% confidence ✓ VeteransSupports VeteransBill explicitly includes Michigan National Guard pensions in tax deductions, providing a financial benefit for veterans through tax relief.95% confidence

Sub-Topics National Guard & Reserve

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passed both · Michigan · House Mar 20, 2025

HB 4014: Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

HB 4014 exempts certain family transfers of residential property from a rule that normally resets property taxes to current market value after a sale or transfer. It specifically applies when property is transferred to close family members (such as parents, children, or siblings) through trusts, wills, or inheritances, provided the property isn't used commercially afterward. To qualify, beneficiaries must provide proof of their relationship within 30 days, or face a $200 fine. The bill modifies Michigan’s property tax law to prevent "taxable value" adjustments that would otherwise increase annual property tax bills significantly for these transfers.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts family property transfers from tax reassessment, reducing tax burden for beneficiaries per bill's tax relief intent on property assessments.90% confidence

Sub-Topics Property Tax

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in committee · Michigan · House Feb 5, 2025

HB 4058: Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

HB 4058 exempts specific baby and toddler items from Michigan's sales tax, directly affecting parents and caregivers purchasing these products. The bill adds 15 categories of items to the tax exemption list, including cribs, strollers, safety gates, breast pumps (and their collection/storage supplies), baby bottles, diapers, and clothing. Key provisions define eligible items precisely - such as excluding general bottles from breast pump kits unless sold together - and clarify that exemptions apply to both new and reusable products like diapers. This policy change reduces costs for families buying essential childcare items by removing the sales tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts baby/toddler essentials from sales tax, providing direct tax relief for lower/middle-income parents purchasing necessities.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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