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Bill > HB4180


MI HB4180

MI HB4180
Sales tax: exemptions; motor fuel sales; exempt. Amends secs. 6a & 25 of 1933 PA 167 (MCL 205.56a & 205.75) & adds sec. 4gg. TIE BAR WITH: HB 4183'25, HB 4181'25, HB 4182'25, SB 0578'25


summary

Introduced
03/06/2025
In Committee
10/02/2025
Crossed Over
03/19/2025
Passed
10/08/2025
Dead
Signed/Enacted/Adopted
10/08/2025

Introduced Session

103rd Legislature

Bill Summary

AN ACT to amend 1933 PA 167, entitled "An act to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act," by amending sections 6a and 25 (MCL 205.56a and 205.75), section 6a as amended by 2015 PA 264 and section 25 as amended by 2023 PA 20, and by adding section 4gg.

AI Summary

This bill creates a new sales tax exemption for certain types of motor fuel beginning January 1, 2026, which will apply to motor fuel, alternative fuel, and leaded racing fuel. The exemption does not cover fuel used for aircraft, aviation fuel, fuel for residential or commercial heating and cooling purposes, or certain types of liquefied petroleum gas. The bill defines multiple terms related to fuel, including "alternative fuel," "motor fuel," and "leaded racing fuel," drawing definitions from existing motor fuel tax laws. Additionally, the bill specifies that any revenue lost to the state school aid fund as a result of this fuel sales tax exemption will be replenished from other state funds. The legislation is part of a package of bills and will only take effect if companion bills are also enacted. The goal appears to be providing a broad sales tax exemption for most motor fuels while excluding specific fuel types used in non-transportation contexts.

Committee Categories

Budget and Finance, Transportation and Infrastructure

Sponsors (29)

Last Action

Assigned Pa 17'25 With Immediate Effect (on 10/08/2025)

bill text


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bill summary

Document Type Source Location
State Bill Page https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4180
Fiscal Note/Analysis - House: Revised Summary as Enrolled/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-1JTR3CS2.pdf
Fiscal Note/Analysis - House: Revised Summary as Enrolled/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-0LZ4V358.pdf
Fiscal Note/Analysis - House: Revised Summary as Enrolled/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-WZ0824R9.pdf
Fiscal Note/Analysis - House: Revised Summary as Enrolled/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-0SZPMR8K.pdf
Fiscal Note/Analysis - House: Summary as Enrolled/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-N9RBXJLD.pdf
BillText https://legislature.mi.gov/documents/2025-2026/publicact/htm/2025-PA-0017.htm
BillText https://legislature.mi.gov/documents/2025-2026/billenrolled/House/htm/2025-HNB-4180.htm
Fiscal Note/Analysis - Senate: ANALYSIS AS ENROLLED https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-4180-E.pdf
Fiscal Note/Analysis - House: Summary as Enrolled https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-9B5TDZ3H.pdf
Fiscal Note/Analysis - House: Summary as Passed by the Senate https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-T7ZXDJ5K.pdf
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2025-HEBS-4180.htm
Fiscal Note/Analysis - House: Summary as Passed by the House https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-FBGRXQJ7.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - City and Village Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-S6MQK4DT.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - County Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-9N5H48Y6.pdf
Fiscal Note/Analysis - House: Summary as Passed by the House https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-FQZ635SV.pdf
Fiscal Note/Analysis - House: Summary as Passed by the House https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-H35VWRS9.pdf
Fiscal Note/Analysis - Senate: SUMMARY OF HOUSE-PASSED BILL IN COMMITTEE https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-4180-L.pdf
Fiscal Note/Analysis - House: Summary as Passed by the House https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-5QZ87GF0.pdf
Fiscal Note/Analysis - House: Summary as Reported from Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-3P7RGKC1.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - City and Village Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-PLQ793XD.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - County Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-YDZ09W2R.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - City and Village Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-YXSDTNCB.pdf
Fiscal Note/Analysis - House: 2025 House Road Package - County Distribution https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-B5KL3WJN.pdf
Fiscal Note/Analysis - House: Summary as Reported from Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-8GC2YW5F.pdf
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2025-HEBH-4180.htm
Fiscal Note/Analysis - House: Summary as Reported from Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-2JP3G5M0.pdf
Fiscal Note/Analysis - House: Summary of Committee Substitutes https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-RPWVGJ73.pdf
Fiscal Note/Analysis - House: Summary for Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-02XM46HC.pdf
Fiscal Note/Analysis - House: Summary for Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4180-QWL5SX1R.pdf
BillText https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2025-HIB-4180.htm
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