Bill > HB4375

This bill amends Michigan's Use Tax Act to add a new provision allowing consumers to receive tax credits when trading in portable electronic devices, such as smartphones, laptops, tablets, smartwatches, and other similar devices, when purchasing a new or used device from a retail seller. The credit's value must be separately stated on the invoice or bill of sale, and is designed to provide consumers with a financial incentive when upgrading their electronic devices. The bill also includes a technical update to the definition of "person" by adding more inclusive language, changing "himself or herself" to "themself" to reflect more modern, gender-neutral terminology. Additionally, the bill includes administrative provisions related to the cancellation of outstanding balances and assessments for delivery and installation charges issued before April 26, 2023, effectively providing relief for certain past tax assessments. The bill will only take effect if companion legislation (Senate Bill S00616'25 or House Bill 4376) is also enacted into law, which is a common legislative practice to ensure coordinated changes to state statutes.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4375