Budget & Taxes

in committee · Michigan · Senate Aug 13, 2025

SB 499: Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 14c.

SB 499 creates a temporary tax holiday for eligible back-to-school items in Michigan. It exempts clothing priced under $100 and school supplies under $20 from use tax when purchased between August 8-24 each year (starting in 2025). To claim the refund, purchasers must submit receipts showing the item details, price, and tax paid within 30 days of purchase. This policy directly affects Michigan residents buying qualifying school items during the designated period, excluding accessories, sports equipment, and business-use items.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary tax exemption for school items, reducing tax burden on lower-income families during back-to-school season, aligning with tax relief indicators.95% confidence

Sub-Topics Sales Tax

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failed · Michigan · House Aug 21, 2025

HJR M: Legislature: other; enactment of appropriation bills by a certain date; require. Amends sec. 31 of art. IV, sec. 18 of art. V & sec. 17 of art. IX of the state constitution.

This constitutional amendment (HJR M) would require Michigan's general budget bills to be enacted by a specific date each year (currently set as August 1st under existing law). If not enacted by that date, it would suspend the pay of all state legislators and the governor until the budget is passed. The bill amends Articles IV, V, and IX of the Michigan Constitution to establish this deadline and consequence. It is not yet law, as it failed to pass during its August 21, 2025, vote (70 yeas, 30 nays).

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires annual budget enactment by August 1st with pay suspension for delays, promoting fiscal responsibility and timely budget management per constitutional amendments.95% confidence

Sub-Topics Appropriations State Budget

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passed · Michigan · Senate Jun 10, 2025

SB 229: Sales tax: other; deduction or exclusion and audit of qualified delivery network sales; provide for. Amends sec. 2d of 1933 PA 167 (MCL 205.52d).

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires online marketplaces to collect sales tax, shifting audit responsibility to platforms and closing tax collection loopholes, increasing state revenue.95% confidence

Sub-Topics Audits & Accountability Sales Tax

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signed · Michigan · House Dec 31, 2025

HB 4543: Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesChanges credit adjustment to Detroit CPI (typically higher than national), increasing tax relief for low-to-moderate income Detroit residents.95% confidence ✓ HousingSupports HousingAdjusts home heating credit to Detroit CPI, better reflecting local costs for low-income households, supporting housing affordability through targeted tax relief.85% confidence

Sub-Topics Property Taxes

passed · Michigan · Senate May 14, 2025

SB 172: Appropriations: department of natural resources; appropriations for fiscal year 2025-2026; provide for. Creates appropriation act.

SB 172 is a funding bill that allocates over $636 million to Michigan's Department of Natural Resources (DNR) for the 2025-2026 fiscal year. It provides budget authority for DNR operations, including state parks, wildlife programs, and Great Lakes restoration, funded through state general funds, federal grants, and special revenue accounts like park fees and hunting licenses. The bill specifies exact funding amounts for key areas such as department administration, invasive species control, and public outreach programs. This is a routine budget appropriation, not a policy change, directly affecting DNR's ability to manage natural resources and public facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $636M for DNR operations including state parks, wildlife, and Great Lakes programs via state general funds and user fees, directly advancing public service funding under budget allocation.95% confidence ✓ EnvironmentSupports EnvironmentAllocates $636M to DNR for state parks, wildlife programs, and Great Lakes restoration - direct funding for environmental protection and conservation initiatives.95% confidence

Sub-Topics Appropriations State Budget Parks & Recreation Wildlife

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in committee · Michigan · House Aug 27, 2025

HB 4810: Appropriations: supplemental; funding for grants for finance, human resources, or information technology operations; provide for. Creates appropriation act.

HB 4810 is a supplemental appropriations bill that allocates additional state funding for grants supporting finance, human resources, and information technology operations across Michigan state departments and agencies. It creates a new funding mechanism specifically for these operational grants during the 2025 fiscal year (ending September 30, 2025). The bill directly affects state agencies requiring resources for core administrative functions, such as payroll systems, data management, and financial reporting. It does not create new programs but supplements existing budgets to cover these specific operational costs. The bill was introduced on August 26, 2025, and referred to the Appropriations Committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates supplemental state funds for essential administrative operations (finance, HR, IT), directly supporting budgetary needs for agency functions per appropriations language.95% confidence ✓ TechnologySupports TechnologyBill allocates state funds for information technology operations, directly funding IT infrastructure across state agencies. Explicitly addresses IT operations in appropriations context.90% confidence

Sub-Topics Appropriations State Budget

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in committee · Michigan · House Aug 27, 2025

HB 4800: State management: funds; work project appropriations; require legislative approval for, and prohibit the expenditure of the funds under certain circumstances. Amends sec. 451a of 1984 PA 431 (MCL 18.1451a).

HB 4800 amends Michigan's budget law to regulate how state funds for specific projects ("work projects") are managed. It requires that new work projects must have a clear purpose, detailed plan, estimated cost, and completion date, and must be approved by budget committees within 30 days. The bill sets a 24-month limit for project funds to remain available (after which unused funds return to the state), mandates quarterly reports from the budget director to lawmakers on project balances and lapses, and allows committees to halt spending if funds are misused or not used timely. This directly affects state agencies receiving project funds and budget committees overseeing fiscal accountability.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires legislative approval, time limits, and reporting for project funds, enhancing fiscal accountability per budget management indicators.95% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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passed · Michigan · Senate Aug 13, 2025

SB 435: Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a).

SB 435 adjusts Michigan's home heating credit for individual income tax by changing the inflation index used to calculate the credit amount. Instead of using the standard U.S. Consumer Price Index (CPI), the bill requires the Detroit Consumer Price Index (CPI) to determine annual credit adjustments. This change directly affects Michigan residents who claim the home heating credit, particularly those in Detroit or areas with cost-of-living patterns reflected in the Detroit CPI. The policy modifies how the credit amount is updated each year to better align with local heating cost trends, rather than national averages.

Topics ✓ Budget & TaxesSupports Budget & TaxesChanges inflation index for home heating credit to Detroit CPI, likely increasing tax relief for lower-income residents in higher-cost Detroit area.85% confidence

Sub-Topics Tax Credits

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in committee · Michigan · House Sep 11, 2025

HB 4853: Individual income tax: credit; credit for expenditures by school teachers and administrators for school supplies; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 285.

HB 4853 creates a 50% tax credit for Michigan teachers and school administrators who spend on classroom supplies, effective for tax years beginning January 1, 2026. The credit covers up to $2,000 for single filers or $4,000 for joint filers, directly benefiting educators in public schools, public school academies, or state-approved nonpublic schools. Eligible supplies include books, technology, art materials, lab equipment, and classroom projects. Any credit exceeding the taxpayer’s annual tax bill cannot be refunded. This policy change aims to offset out-of-pocket expenses for educators directly involved in classroom instruction.

Topics ✓ Budget & TaxesSupports Budget & TaxesHB 4853 provides tax relief (50% credit up to $2k/$4k) for teachers' classroom expenses, directly reducing tax burden on middle-income educators per tax code amendment.95% confidence ✓ EducationSupports EducationCreates 50% tax credit for teachers' classroom supply expenses, reducing out-of-pocket costs and directly supporting educator resources per bill's explicit language.95% confidence

Sub-Topics Teachers

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in committee · Michigan · House Sep 16, 2025

HB 4874: School aid: supplemental; funding for rural and isolated districts; provide for. Amends 1976 PA 451 (MCL 380.1 - 380.1852) by adding sec. 1281d.

HB 4874 requires the Michigan legislature to appropriate at least $12.3 million annually starting fiscal year 2026 for supplemental payments to rural school districts meeting specific criteria defined in existing law (MCL 388.1622d). This bill directly affects eligible rural and isolated school districts by guaranteeing additional state funding beyond their regular school aid. The key provision mandates a fixed annual appropriation for these districts, ensuring consistent supplemental support beginning in 2026. The bill does not change how districts operate or define "rural districts," but rather establishes a dedicated funding stream for them. It is currently in the introduction phase, referred to the Appropriations Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates $12.3M annual appropriation for rural school districts, directly increasing state funding for essential public education services.95% confidence ✓ EducationSupports EducationMandates $12.3M annual supplemental funding for rural districts, directly increasing school aid under education topic.95% confidence

Sub-Topics School Funding

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