Bill > HB6270

This bill temporarily exempts building materials—such as lumber, roofing, and plumbing—from the state sales tax when purchased for the construction of new single-family homes or small multi-family residences of up to four units. To qualify for this two-year tax break, which applies to purchases made by property owners, developers, or hired contractors, an active and valid building permit that is not expired, suspended, or under a stop-work order must be in place. Additionally, the legislation requires the state department to collaborate with the Michigan State Housing Development Authority (an agency that works to increase housing access and community development) to submit annual reports to the legislature and the governor detailing the tax exemption's impact on home construction rates, job creation, and state revenue. Finally, the bill is tied to the passage of a companion measure (House Bill 6269) and will not become law unless that related legislation is also enacted.