Corporate income tax: credits; credit for use of sustainable aviation fuel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: SB 236'25
SB 235 creates a corporate income tax credit for businesses that use sustainable aviation fuel (SAF). It directly affects airlines and fuel producers in Michigan by reducing their state tax liability based on the volume of SAF they utilize. The bill amends Michigan's tax code (MCL 206.1-206.847) to add a specific provision allowing corporations to claim this credit. This provides a financial incentive for adopting SAF, aiming to support cleaner aviation fuel adoption without specifying environmental outcomes.
Bill status
passed
3 of 5 stages cleared
Introduction
Apr 2025
Committee Review
Jun 2025
Senate Passage
Jun 2025
House Passage
Governor
Introduced Apr 22, 2025
Last action Jun 25, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
As Passed by the Senate
→
Substitute (S-1)
·
4 edits
MODERATE
The bill was amended to simplify language by removing the word 'complies' and adding 'qualified' before 'sustainable aviation fuel' to clarify eligibility. The amendment also expanded the requirements for the tax credit certificate to include additional details about the taxpayer and fuel quantities, ensuring better tracking and verification of the credit claims.
Scope change
The scope of the credit remains the same, but the requirements for claiming it have been expanded to include more detailed certification information.
ELIGIBILITY
Removed the phrase 'that complies with subsection (3)' from the eligibility criteria, simplifying the language while maintaining the same requirement.
REQUIREMENT
Added 'qualified' before 'sustainable aviation fuel' throughout the text to clarify that only certified fuel qualifies for the credit.
Expanded the tax credit certificate requirements to include specific details such as taxpayer identification numbers and the total amount of fuel produced, blended, and sold.
DEFINITION
Added 'qualified sustainable aviation fuel' as a defined term in the definitions section to align with the updated language throughout the bill.
Floor votes · Senate Jun 25, 2025
How they voted
28–8
Passed · 2 other
Total votes 38
Jun 25, 2025
D
Democratic19
94% Yea
R
Republican19
52% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
12
Key actions
5
Committee
5
Jun 25, 2025
Committee
referred to Committee on Transportation and Infrastructure
lower
Jun 25, 2025
Introduced
received on 06/25/2025
lower
Jun 25, 2025
Upper · Passed
PASSED ROLL CALL # 180 YEAS 28 NAYS 8 EXCUSED 1 NOT VOTING 0
upper
Jun 25, 2025
Upper · Passed
SUBSTITUTE (S-2) ADOPTED
upper
Jun 17, 2025
Upper · Passed
SUBSTITUTE (S-1) CONCURRED IN
upper
Jun 17, 2025
Upper · Passed
REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1)
upper
Jun 12, 2025
Committee
REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1)
upper
Jun 12, 2025
Upper · Passed
REPORTED FAVORABLY WITH SUBSTITUTE (S-1) 6/11/2025
upper
Apr 22, 2025
Committee
REFERRED TO COMMITTEE ON NATURAL RESOURCES AND AGRICULTURE
upper
Apr 22, 2025
Introduced
INTRODUCED BY SENATOR SAM SINGH
upper
1 primary · 6 co-sponsors
Sponsors
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