Budget & Taxes

in committee · Michigan · Senate Mar 5, 2025

SB 117: Individual income tax: rate; repeal of the personal income tax; provide for. Amends title & sec. 601 of 1967 PA 281 (MCL 206.601) & repeals pt. 1, pt. 3 & pt. 4 of 1967 PA 281 (MCL 206.1 - 206.532, 206.701 - 206.725 & 206.801 - 206.847).

SB 117 repeals specific sections of Michigan's corporate income tax provisions (MCL 206.1-206.532, 206.701-206.725, and 206.801-206.847) that governed corporate tax rates and reporting. The bill directly affects corporations previously subject to these repealed tax rules by eliminating those requirements. Key mechanism: it removes the referenced corporate tax sections from Michigan's tax code without replacing them. This is a procedural repeal of existing corporate tax provisions, not a new tax or personal income tax change. The bill is in early committee review (introduced March 5, 2025).

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals corporate tax provisions (MCL 206.1-206.532, etc.), eliminating tax collection from corporations and reducing state revenue. Directly weakens tax system.85% confidence

Sub-Topics Business Taxes Income Tax

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in committee · Michigan · Senate Mar 13, 2025

SB 152: Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

SB 152 exempts sales of large aircraft (6,000+ pound takeoff weight) and qualifying parts/materials used for transporting cargo or passengers from Michigan's state sales tax. It directly affects domestic air carriers (businesses primarily transporting cargo or passengers) and aircraft sellers, provided the aircraft isn't based or registered in Michigan before/after the sale or maintenance. Key conditions include requiring the aircraft to leave Michigan within 15 days after qualifying transactions and excluding shop equipment, fuel, and smaller aircraft from the exemption. The bill modifies Michigan's General Sales Tax Act (MCL 205.54x) to create these specific tax exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts aircraft sales from state sales tax, reducing tax revenue and weakening state budget by limiting tax collection.95% confidence ✓ TransportationSupports TransportationExempts sales tax for large aircraft used in cargo/passenger transport, reducing costs for carriers and supporting aviation infrastructure within transportation sector.95% confidence

Sub-Topics Sales Tax Airports Freight

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in committee · Michigan · House Apr 23, 2025

HB 4374: Property tax: exemptions; exemption from state education tax for certain residential property and certain agricultural property; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9q. TIE BAR WITH: HB 4373'25

House Bill 4374 proposes to exempt certain properties from the state education tax, effective for taxes levied after December 31, 2025. This bill directly affects owners of residential real property and specific agricultural properties. To qualify, agricultural property must have a single-family dwelling occupied by an owner actively involved in farming who has not claimed a principal residence exemption on other property. The bill will only take effect if House Bill 4373 is also enacted into law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts properties from state education tax, reducing state tax revenue and limiting government fiscal resources.90% confidence ✗ EducationOpposes EducationExempts properties from state education tax, reducing potential school funding. Directly defunds education by lowering tax revenue for schools.95% confidence

Sub-Topics Property Tax

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in committee · Michigan · Senate May 13, 2025

SB 292: Property tax: exemptions; property tax exemption for principal residence of certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy.

Senate Bill 292 proposes a new property tax exemption for certain senior citizens in Michigan, effective for taxes levied after December 31, 2025. It would exempt the principal residence of individuals aged 70 or older from property taxes. To qualify, an individual must own and occupy the property as their primary home and file a claim with their local assessing unit. Once granted, the exemption remains in effect as long as the individual continuously owns and occupies the property. The bill also states the legislature's intent to annually appropriate state funds to compensate local governments for any resulting lost revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates property tax exemption for seniors, reducing government revenue from property taxes, directly limiting tax collection and weakening fiscal revenue streams.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Michigan · Senate Jun 25, 2025

SR 64: A resolution to condemn the Trump Administration and congressional Republican’s support of the divisive “One Big Beautiful Bill Act” that raises costs for Michiganders, slashes Medicaid, the Supplemental Nutrition Assistance Program (SNAP), and the Women, Infants and Children program (WIC), adds burdensome hurdles to important tax relief measures for low-income households, drives more families into poverty by giving tax cuts to the most wealthy households, and sets back progress on a clean energy future while increasing energy costs on Americans.

This is a Senate resolution (SR 64), not a bill with policy changes. Introduced by Senator Cherry, it formally condemns the Trump Administration and congressional Republicans for supporting the Tax Cuts and Jobs Act (referred to sarcastically as the "One Big Beautiful Bill Act"). The resolution states it opposes the Act's proposed cuts to Medicaid, SNAP, and WIC programs, its tax cuts for wealthy households, and its impact on clean energy initiatives, citing specific Michigan impacts like 2.6 million Medicaid recipients and 1.4 million SNAP users. As a symbolic resolution, it does not change policy but urges Congress to reject the Act and pursue alternative policies.

Topics ✗ Budget & TaxesOpposes Budget & TaxesResolution explicitly condemns tax cuts for wealthy households and defunding of Medicaid/SNAP/WIC programs, opposing the Tax Cuts and Jobs Act's budget/tax policies.95% confidence ✗ EnergyOpposes EnergyResolution explicitly states Tax Cuts Act 'sets back progress on a clean energy future' and increases energy costs, opposing policies hindering clean energy development.95% confidence ✓ EnvironmentSupports EnvironmentResolution explicitly condemns tax bill for 'setting back progress on a clean energy future', indicating clear support for advancing clean energy policies.95% confidence ✓ HealthcareSupports HealthcareExplicitly opposes cuts to Medicaid, SNAP, and WIC programs, directly protecting healthcare funding and access for vulnerable populations.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentCondemns cuts to SNAP, WIC, and Medicaid, opposing policies that harm low-income workers' benefits and increase poverty, aligning with labor protection indicators.90% confidence

Sub-Topics Renewable Energy

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in committee · Michigan · Senate Sep 3, 2025

SB 514: Corporate income tax: credits; distributor credit for returnable containers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: SB 512'25

SB 514 creates a corporate income tax credit for beverage distributors who charge deposits on returnable containers. It allows eligible distributors to claim a $0.005 credit per container sold starting in 2026, with annual adjustments based on the U.S. Consumer Price Index beginning in 2027. Distributors must attach a specific report to their tax return to claim the credit, and any unused credit amount is refundable. The bill directly affects beverage distributors who originate container deposits and depends on the passage of companion bill SB 512 to take effect.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates corporate tax credit reducing state revenue for beverage distributors via refundable credit per container sold.90% confidence ✓ EnvironmentSupports EnvironmentCreates tax credit for container deposit systems, directly promoting recycling and reducing single-use plastic waste per environmental policy indicators.95% confidence

Sub-Topics Business Taxes Recycling

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in committee · Michigan · Senate Jul 29, 2025

SB 486: Economic development: other; SOAR fund; eliminate. Amends sec. 2 of 2000 PA 489 (MCL 12.252) & repeals sec. 4 of 2000 PA 489 (MCL 12.254). TIE BAR WITH: SB 488'25

SB 486 eliminates the Strategic Outreach and Attraction Reserve (SOAR) fund, a dedicated revenue source for economic development programs under Michigan's trust fund law. The bill repeals Section 4 of the 2000 Michigan Trust Fund Act (MCL 12.254), which established the SOAR fund for attracting businesses and supporting community outreach initiatives. This change directly affects state funding mechanisms for economic development efforts, removing a specific allocation channel. The repeal is contingent on Senate Bill 488 also becoming law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals dedicated SOAR fund, eliminating specific revenue allocation for economic development programs, reducing dedicated budget funding.90% confidence

Sub-Topics Tax Incentives

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in committee · Michigan · Senate Jul 29, 2025

SB 487: Appropriations: grants and transfers; state administrative board limitations; modify. Amends sec. 3 of 1921 PA 2 (MCL 17.3). TIE BAR WITH: SB 486'25, SB 488'25

SB 487 restricts the State Administrative Board's authority over state budget funds by prohibiting transfers to the general fund or for purposes not specified by the legislature. It allows the board to move funds within a single department's budget only after notifying legislative appropriations committees and waiting for a set period without committee approval. The bill also explicitly blocks the board from transferring funds from designated programs, such as the strategic outreach reserve fund and critical industry programs. These changes aim to strengthen legislative oversight of state spending while maintaining the board's general supervisory role.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts State Administrative Board's authority over fund transfers, limiting budget flexibility and requiring legislative approval for intra-department moves.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Michigan · Senate Mar 13, 2025

SB 153: Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: SB 152'25

SB 153 exempts certain aircraft parts and materials from Michigan's use tax when affixed to qualifying aircraft used by domestic air carriers. It applies to aircraft meeting specific weight requirements (e.g., 6,000+ pounds for post-1996 taxes) used for cargo, passenger transport, or mixed purposes. The bill also creates tax exemptions for aircraft temporarily in Michigan for maintenance, sales, or repairs (if removed within 15 days) and for interstate trucking equipment meeting usage criteria. These changes directly affect air carriers and motor carriers operating across state lines by reducing their tax burden on qualifying equipment purchases.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemptions for aviation industry, reducing state tax revenue and weakening tax base per bill's explicit exemption language.95% confidence ✓ TransportationSupports TransportationExempts aircraft/trucking equipment from use tax, reducing operational costs for transportation companies, directly supporting industry operations within transportation policy.85% confidence

Sub-Topics Airports Freight

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in committee · Michigan · House Sep 29, 2025

HB 5085: Marihuana: taxation; excise tax on marihuana; eliminate. Amends secs. 3 & 13 of 2018 IL 1 (MCL 333.27953 & 333.27963).

HB 5085 eliminates an excise tax on marijuana sales by amending sections 3 and 13 (MCL 333.27953 and 333.27963) of Michigan's 2018 Marijuana Regulation and Taxation Act. This change directly affects licensed marijuana businesses and consumers by removing a specific tax previously applied to marijuana products. The bill modifies the statutory definitions and tax provisions within the existing regulatory framework without altering other aspects of marijuana licensing or sales rules. It is currently in the early stages of the legislative process, having been introduced and referred to committee on September 26, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates excise tax on marijuana, reducing tax revenue and weakening the tax policy framework within the regulatory act.95% confidence

Sub-Topics Sales Tax

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