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Bill > HB4181
MI HB4181
MI HB4181Streamline sales and use tax: exemptions; tax on motor fuel; exclude. Amends secs. 3 & 5 of 2004 PA 175 (MCL 205.173 & 205.175). TIE BAR WITH: HB 4183'25, HB 4182'25, HB 4180'25, SB 0578'25
summary
Introduced
03/06/2025
03/06/2025
In Committee
10/02/2025
10/02/2025
Crossed Over
03/19/2025
03/19/2025
Passed
10/08/2025
10/08/2025
Dead
Signed/Enacted/Adopted
10/08/2025
10/08/2025
Introduced Session
103rd Legislature
Bill Summary
AN ACT to amend 2004 PA 175, entitled "An act to impose taxes and create credits and refundable credits to modify and equalize the impact of changes made to the general sales tax act and use tax act necessary to bring those taxes into compliance with the streamlined sales tax agreement so this state may participate in the streamlined sales tax system and governing board; to prescribe certain powers and duties of certain state departments; and to provide for the disbursement of certain proceeds," by amending sections 3 and 5 (MCL 205.173 and 205.175), section 3 as amended by 2015 PA 177 and section 5 as amended by 2022 PA 24.
AI Summary
This bill amends a 2004 law related to motor fuel taxation for interstate motor carriers, specifically addressing tax calculations and credits for motor fuel and alternative fuel used in qualified commercial motor vehicles through December 31, 2025. The bill defines multiple technical terms including "alternative fuel", "interstate motor carrier", and "qualified commercial motor vehicle", and establishes a tax calculation method that sets the tax rate at 6% of the average retail price of fuel, rounded down to the nearest 1/10 of a cent. For both motor fuel and alternative fuel, the tax will be collected under the international fuel tax agreement, and interstate motor carriers are entitled to a credit for 6% of the price of fuel purchased in Michigan before January 1, 2026. The bill provides flexibility in calculating alternative fuel prices, allowing the department of treasury to use statewide, regional, or nationwide pricing information, or make appropriate adjustments when precise data is unavailable. The bill will only take effect if four related bills (Senate Bill 578 and House Bills 4180, 4182, and 4183) are also enacted into law, ensuring a coordinated approach to tax legislation.
Committee Categories
Budget and Finance, Transportation and Infrastructure
Sponsors (29)
Steve Frisbie (R)*,
Greg Alexander (R),
Brian BeGole (R),
Matthew Bierlein (R),
Ann Bollin (R),
Ken Borton (R),
Will Bruck (R),
Cam Cavitt (R),
Jay DeBoyer (R),
Mike Hoadley (R),
Nancy Jenkins-Arno (R),
Gina Johnsen (R),
Tim Kelly (R),
Tom Kuhn (R),
Tom Kunse (R),
Sarah Lightner (R),
Greg Markkanen (R),
David Martin (R),
Luke Meerman (R),
Pat Outman (R),
David Prestin (R),
Angela Rigas (R),
J.R. Roth (R),
Alicia St. Germaine (R),
Donni Steele (R),
Jamie Thompson (R),
Mark Tisdel (R),
Curt VanderWall (R),
Jason Woolford (R),
Last Action
Assigned Pa 18'25 With Immediate Effect (on 10/08/2025)
Official Document
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