Technology

HB 4098 amends Michigan's Tax Tribunal Act to allow property tax dispute hearings to be held electronically via phone or video conference, with consent from all parties and tribunal approval. It directly affects property owners, businesses, and tax assessors involved in tax tribunal cases who previously could only attend in-person hearings. The key change expands existing provisions (Sections 26 and 34) to include virtual hearing options alongside in-person meetings, while maintaining requirements for public notice and open meetings compliance. This update modernizes the process for resolving property tax disputes without altering tax rates or assessment standards.

HB 4124 creates a tax credit for Michigan corporations that spend money on research and development for advanced small modular nuclear reactors (SMRs). It directly affects companies developing this specific type of nuclear technology within the state. The bill adds new sections to Michigan's tax code, allowing businesses to claim a credit against their corporate income tax for qualifying R&D expenses related to SMRs. This policy change aims to incentivize investment in emerging nuclear energy technology within Michigan. The bill passed the House on October 28, 2025, with 78 yeas and 26 nays.

HB 4128 creates a new corporate income tax credit for businesses generating power from advanced small modular reactors (SMRs) in Michigan. It directly affects utility companies and energy developers investing in SMR technology by providing a financial incentive to offset project costs. The key provision adds Section 678 to Michigan's tax code, allowing qualifying entities to claim a credit against their state corporate income tax liability for SMR-generated electricity. This policy change aims to support clean energy development without specifying expected outcomes or endorsing particular technologies. The bill passed the House on October 28, 2025, and is now pending final approval in the Senate.

HB 4048 adds a new sentencing guideline for distributing intimate deepfake sexual images with aggravating circumstances, classifying it as a Class F felony punishable by up to 3 years in prison. This directly affects individuals convicted of disseminating such deepfakes, particularly those with prior offenses under Michigan law. The bill amends sentencing guidelines in Chapter XVII of the Michigan Penal Code to specifically address this crime, establishing a clear penalty framework for courts to apply. It became effective immediately upon the Governor's approval on August 26, 2025.