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Bill > HB4513


MI HB4513

MI HB4513
Individual income tax: deductions; deduction for income attributable to bitcoin mining under the bitcoin program; provide for. Amends secs. 30, 623 & 815 of 1967 PA 281 (MCL 206.30 et seq.). TIE BAR WITH: HB 4512'25


summary

Introduced
05/21/2025
In Committee
09/18/2025
Crossed Over
Passed
Dead

Introduced Session

103rd Legislature

Bill Summary

A bill to amend 1967 PA 281, entitled"Income tax act of 1967,"by amending sections 30, 623, and 815 (MCL 206.30, 206.623, and 206.815), section 30 as amended by 2023 PA 4 and section 623 as amended and section 815 as added by 2021 PA 135.

AI Summary

This bill amends Michigan's Income Tax Act to provide a tax deduction for income attributable to bitcoin mining conducted at abandoned oil or gas wells in the state. Specifically, the bill allows individual taxpayers, corporations, and flow-through entities to deduct income from bitcoin mining performed at abandoned wells by participants in the state's bitcoin program. The deduction applies to income included in adjusted gross income or federal taxable income for the tax year. The bill defines key terms like "abandoned oil or gas well", "bitcoin mining", and "bitcoin program" by referencing definitions in the Natural Resources and Environmental Protection Act. The bill is tie-barred to House Bill 4512, meaning it will only take effect if that companion bill is also enacted into law. This legislation appears designed to incentivize bitcoin mining in Michigan by providing a tax benefit for mining operations that utilize abandoned oil and gas infrastructure, potentially promoting economic development and repurposing existing industrial sites.

Committee Categories

Business and Industry, Government Affairs

Sponsors (7)

Last Action

House Economic Competitiveness (10:30:00 11/6/2025 Room 521, House Office Building) (on 11/06/2025)

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