Streamline sales and use tax: exemptions; tax on motor fuel; exclude. Amends secs. 3 & 5 of 2004 PA 175 (MCL 205.173 & 205.175). TIE BAR WITH: HB 4180'25, HB 4182'25, HB 4183'25, SB 0578'25

The effective date for the new fuel tax was extended from September 30, 2025, to December 31, 2025, giving carriers more time before the tax begins to apply.

The deadline for claiming a tax credit on fuel purchased in the state was moved from October 1, 2025, to January 1, 2026, aligning the credit period with the new effective date.

The conditions for the bill to take effect were altered; the Senate version requires the passage of Senate Bill No. 578 and three House bills, whereas the House version required four different House bills.

Minor text corrections were made to the definition of 'Interstate motor carrier' to improve grammatical flow and remove redundant phrasing.

The deadline for claiming the new fuel tax credit was moved forward from January 1, 2026, to October 1, 2025, allowing carriers to claim credits for fuel purchased earlier in the year.

The condition requiring this bill to pass simultaneously with Senate Bill 578 and House Bills 4180 and 4182 was removed, enabling this measure to be enacted independently.

Four new House Bills (4183, 4184, 4185, 4186, 4187, and 4230) were added to the list of companion legislation required for the act to take effect.

Minor formatting and text cleanup was performed, including removing redundant words like 'upon on' and 'shall must' throughout the document.

The deadline for interstate motor carriers to claim a 6% tax credit on fuel purchased in Michigan was moved from October 1, 2025, to January 1, 2026.

The tax period for the new fuel tax was extended to include the period ending December 31, 2025, instead of ending September 30, 2025.

The list of companion bills required for the act to take effect was changed to include Senate Bill 578 and removed four House bills (4185, 4186, 4187, and 4230) that were previously required.

Minor formatting and text cleanup changes were made throughout the document, including fixing typos and standardizing the layout.

Removed redundant introductory text, committee referral details, and page headers to streamline the bill text.

Corrected capitalization and spacing in the 'Enacted by' section and definition lists for consistency.

Added House Bill No. 4230 to the list of companion bills that must be enacted for this act to take effect.