Budget & Taxes (Tax Incentives)

in committee · Michigan · House Aug 27, 2026

HB 6270: Sales tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. TIE BAR WITH: HB 6269'26

Michigan House Bill 6270 creates a temporary sales tax exemption for the purchase of building materials used to construct new single-family homes or small multi-family dwellings with up to four units. This two-year benefit applies to both homeowners and construction companies, provided that a valid building permit is in place at the time of the material sale. The bill requires state officials to submit annual reports to the legislature detailing how many new homes were built, jobs created, and the impact on state tax revenue due to this exemption.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates a temporary sales tax exemption for building materials, directly reducing state tax revenue and limiting fiscal resources.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives

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in committee · Michigan · House Aug 11, 2026

HB 6228: Economic development: tax increment financing; tax increment financing act; amend to exempt museum authorities. Amends secs. 201, 301, 402, 523, 603, 703 & 803 of 2018 PA 57 (MCL 125.4201 et seq.). TIE BAR WITH: HB 6226'26, HB 6227'26

HB 6228 amends the Michigan Tax Increment Financing Act to exclude property taxes levied for history museum authorities from the pool of tax increment revenues that local development authorities can capture. This change directly affects downtown development, local development finance, and other TIF authorities by preventing them from using captured property value growth to fund projects in areas where a history museum authority has already established its own tax base. The bill applies this exclusion across multiple sections of the act governing different types of development zones, ensuring that these specific museum-related taxes are not diverted to other municipal economic development efforts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts local government fiscal tools by excluding museum authority taxes from TIF revenue pools, limiting funding options for development projects.75% confidence

Sub-Topics Tax Incentives Tags Economic Development

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in committee · Michigan · House Aug 27, 2026

HB 6269: Use tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. TIE BAR WITH: HB 6270'26

Michigan House Bill 6269 amends the state's use tax act to exempt qualified building materials from taxation when purchased for the construction of new single-family residences or small multi-family homes with up to four units. This exemption applies to both home owners and developers, as well as contractors building for others, provided a valid building permit is in place at the time of purchase. The bill includes safeguards that require taxpayers to pay back any exempted taxes if the materials are not used for the intended residence, if the project is abandoned within 15 months, or if the building permit expires before a certificate of occupancy is issued. Additionally, the state Department of Treasury must submit annual reports to the legislature detailing how this tax break affects housing construction, job creation, and state revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill creates a specific use tax exemption for building materials, which reduces state tax revenue and provides a fiscal benefit to home builders and developers.85% confidence ✓ HousingSupports HousingExempts building materials from use tax for new single-family and small multi-family homes, lowering construction costs to encourage housing development.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Building Codes

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in committee · Michigan · House Jul 14, 2026

HB 6219: Individual income tax: credit; tax incentive for contributions made to certain ballot and candidate committees; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

This bill creates a new tax incentive called the "amplify Mi voice credit" for Michigan residents who donate money to support candidates or ballot measures in state and local elections. Starting in the 2028 tax year, eligible taxpayers can claim a credit against their income tax equal to the amount they contribute to specific candidate committees, with a maximum limit of $250 for single filers or $500 for joint filers. To receive the credit, individuals must provide proof of their donations on their tax return, and any unused portion of the credit will be refunded if it exceeds the tax owed. The measure specifically excludes contributions to political party committees, independent groups, and caucus committees, focusing only on direct support for candidates and ballot questions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill introduces a tax credit to incentivize political donations, providing tax relief to eligible taxpayers.85% confidence

Sub-Topics Income Tax Tax Incentives

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in committee · Michigan · House Jun 10, 2026

HB 6065: Individual income tax: credit; make it in Michigan tax credit program; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 279. TIE BAR WITH: HB 6061'26, HB 6062'26, HB 6063'26, HB 6064'26

This bill creates a new "Make It In Michigan" tax credit program designed to encourage recent college graduates to live and work in the state. To qualify, individuals must be Michigan residents employed by local businesses and must have earned a bachelor's degree or higher from an accredited institution after the law takes effect. The legislation defines specific terms for eligible employees, students, and loans, while also renaming existing tax credits under sections 279a, 279b, 679, and 679a to reflect this new program name. Crucially, the bill will not become effective unless four companion bills regarding the program's funding and administration are also passed into law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new tax credit program to encourage graduates to work in Michigan, providing fiscal relief and promoting state retention.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill incentivizes college graduates to live and work in Michigan, expanding the local workforce and supporting employment standards.75% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · Michigan · House Jun 10, 2026

HB 6064: Corporate income tax: credits; credit for student loan payments made by employer on behalf of a qualified employee who did not receive a diploma or degree from an institution located in this state; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 679a. TIE BAR WITH: HB 6061'26, HB 6062'26, HB 6063'26, HB 6065'26

This bill creates a new tax credit for Michigan employers who pay student loans for employees who did not graduate from an in-state high school or earn a degree from an in-state college. To qualify, the employee must have moved to Michigan to work for the employer after obtaining a bachelor's degree or higher from an out-of-state institution, and the employer can claim a credit equal to 25% of the loan payments made, up to a limit of 20% of the average yearly tuition at a public Michigan university. Employers must submit specific documentation to the state department to prove the payments and employee details, and any unused portion of the credit can be refunded to the employer. This measure is part of a larger package of related bills aimed at encouraging companies to hire graduates from outside the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit for employers, reducing their tax burden and encouraging hiring of out-of-state graduates.90% confidence ✓ EducationSupports EducationBill creates tax credits for employers funding student loans, enhancing access to higher education for out-of-state graduates.75% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credits to employers for paying student loans, expanding employee benefits and supporting workforce retention.75% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Higher Education K-12 Education Student Financial Aid

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in committee · Michigan · House Apr 21, 2026

HB 5798: Individual income tax: credit; community development tax credit; create. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 678. TIE BAR WITH: HB 5799'26, HB 5809'26

This bill creates a new state tax credit program designed to encourage private investment in community development projects across Michigan. It allows qualified taxpayers to claim a credit equal to 25% of their eligible investment, increasing to 50% for projects involving historic rehabilitation, rural development, or areas with low-income populations. To receive the credit, applicants must demonstrate local support and prove that the project would not happen without the financial incentive, while the state fund reviews applications based on criteria such as economic soundness and the potential to revitalize blighted or vacant properties. The legislation sets annual spending limits for the program, requires projects to be completed within three years, and mandates that at least 20% of the credits go to rural or small-scale initiatives.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit program to encourage private investment in community development, aligning with economic development and fiscal incentives.85% confidence ✓ HousingSupports HousingBill creates tax credits to encourage private investment in community development, including low-income areas, thereby funding housing projects.85% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Community Development Property Development Tags Economic Development

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in committee · Michigan · House May 20, 2026

HB 5991: Corporate income tax: credits; film incentive credit; restore. Amends secs. 701, 703 & 843 of 1967 PA 281 (MCL 206.701 et seq.) & adds secs. 285 & 678. TIE BAR WITH: HB 5992'26

HB 5991 amends Michigan's corporate income tax law to restore and clarify the state's film incentive credit program. The bill defines specific terms related to film production, such as qualified productions, accredited production certificates, and digital interactive media, to establish clear rules for eligibility. It requires applicants to provide detailed economic impact data, including job creation statistics and expenditure breakdowns, to receive tax credits. This legislation directly affects film and digital media companies operating in Michigan that wish to claim financial incentives for local production activities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill restores and clarifies film incentive tax credits, promoting economic development and job creation, which aligns with advancing state fiscal goals.85% confidence

Sub-Topics Business Taxes Government Spending Tax Incentives Tags Economic Development

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in committee · Michigan · House Apr 23, 2026

HB 5866: Taxation: other; HOPE zone exemption; provide for. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: HB 5852'26

This bill amends Michigan's tax collection laws to clarify how the state treasurer can request information from other government agencies and to limit the ability of tax officials to reduce outstanding tax debts. It specifically prohibits the state from compromising or reducing the principal amount of taxes owed, though it still allows for the negotiation of interest and penalties. The legislation also outlines strict rules regarding when tax officials can share taxpayer data with other departments or outside entities, including specific exceptions for HOPE zone programs. By tightening these confidentiality and collection procedures, the bill aims to standardize how the state enforces tax obligations and manages sensitive financial records.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens tax collection integrity by preventing unauthorized debt reductions, ensuring full principal recovery while allowing interest negotiation.85% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House Apr 23, 2026

HB 5869: Energy: alternative sources; HOPE zone exemption; provide for. Amends sec. 9 of 2023 PA 108 (MCL 211.1159). TIE BAR WITH: HB 5852'26, HB 5856'26

This bill modifies the Michigan Solar Energy Facilities Taxation Act to create a tax exemption for solar projects located in designated HOPE zones. Under the proposed changes, solar facilities in these areas would not be subject to the standard annual tax, which is normally $7,000 per megawatt of capacity. The exemption applies only to the specific tax portion of the fee and is tied to the duration of the HOPE zone designation. The bill also includes a tie-bar provision, meaning it will only become effective if two other related bills are passed by the legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax exemption for solar projects, reducing the tax burden and promoting renewable energy investment.85% confidence ✓ EnergySupports EnergyBill creates tax exemptions for solar projects in HOPE zones, directly advancing renewable energy development and reducing barriers to clean energy infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentBill creates tax exemptions for solar energy facilities, promoting renewable energy and reducing reliance on fossil fuels.90% confidence

Sub-Topics Tax Incentives Solar

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