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MI HB5274

MI HB5274
Sales tax: exemptions; exemption for purchase of vehicle by disabled veteran; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75) & adds sec. 4hh. TIE BAR WITH: HB 5257'25


summary

Introduced
11/12/2025
In Committee
11/12/2025
Crossed Over
Passed
Dead

Introduced Session

103rd Legislature

Bill Summary

A bill to amend 1933 PA 167, entitled"General sales tax act,"by amending section 25 (MCL 205.75), as amended by 2025 PA 17, and by adding section 4hh.

AI Summary

This bill amends the Michigan General Sales Tax Act to create a new sales tax exemption for qualified disabled veterans purchasing a motor vehicle for personal use. Beginning January 1, 2026, disabled veterans who meet the definition outlined in the General Property Tax Act will be exempt from paying sales tax when buying a motor vehicle that will be registered in their name. The bill also requires that the revenue lost due to this exemption be deposited into the state school aid fund, ensuring that the exemption does not negatively impact educational funding. The legislation is tied to a companion bill and will only take effect if that related bill is also enacted into law. The term "qualified disabled veteran" is specifically defined by referencing an existing legal definition in Michigan's property tax regulations, which helps ensure clear and consistent application of the tax exemption.

Committee Categories

Government Affairs

Sponsors (20)

Last Action

Bill Electronically Reproduced 11/12/2025 (on 11/13/2025)

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