Budget & Taxes

in committee · Michigan · House Jan 22, 2026

HB 5463: Economic development: plant rehabilitation; requirements related to an industrial facilities exemption certificate; modify. Amends sec. 7 of 1974 PA 198 (MCL 207.557). TIE BAR WITH: HB 5464'26

HB 5463 amends Michigan's industrial facilities exemption certificate process under MCL 207.557. It clarifies when tax exemptions for new or replacement industrial facilities become effective, particularly when applications face delays. The bill allows certificates to take effect as early as December 31 of the year an application is received (if complete by October 31), rather than waiting until the next calendar year. This directly affects businesses seeking tax exemptions on industrial property and local governments administering the program. The changes aim to reduce administrative delays without altering eligibility requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill streamlines tax exemptions for industrial facilities, reducing state tax revenue by allowing earlier exemption effectiveness.90% confidence

Sub-Topics Tax Incentives

Track

in committee · Michigan · House Jan 28, 2026

HB 5484: Individual income tax: flow-through entities; sourcing and apportionment provisions; update. Amends secs. 102, 103, 105, 110, 112, 115, 122 & 123 of 1967 PA 281 (MCL 206.102 et seq.) & repeals secs. 111, 113, 114, 131, 132, 133 & 134 of 1967 PA 281 (MCL 206.111 et seq.).

HB 5484 updates Michigan's tax rules for businesses operating across state lines, specifically clarifying how income from flow-through entities (like S-corps and partnerships) is allocated to Michigan for tax purposes. It revises sections of the Income Tax Act to better define when income earned outside Michigan must still be taxed by Michigan, particularly for nonresident business owners. Key changes include refining rules for sourcing income from services performed in Michigan, business activities conducted within the state, and capital gains on property. This directly affects business owners with multi-state operations who must now follow updated guidelines to determine Michigan's tax share.

Topics ✓ Budget & TaxesSupports Budget & TaxesUpdates tax sourcing rules for flow-through entities to clarify Michigan's jurisdiction over out-of-state income, preventing revenue loss and promoting fiscal responsibility.85% confidence

Sub-Topics Business Taxes Income Tax

Track

in committee · Michigan · House Mar 3, 2026

HB 5496: Taxation: excise taxes; excise tax on the purchase of wireless communications devices; require for purchases of devices primarily for the use of individuals under 18 years of age. Creates new act.

HB 5496 imposes a 32% excise tax on the purchase price of wireless communications devices (like smartphones) sold primarily for use by individuals under 18 years old, effective January 1, 2026. The tax is collected at the point of sale by retailers, similar to other state taxes, and applies only to devices that support internet, apps, or multimedia - excluding basic telephones. All tax revenue flows into a new "Children's Mental Health and Safety Fund" in the state treasury, which must be used exclusively for mental health and safety programs for children as defined by existing law. The fund’s money remains available annually and cannot be redirected to the general state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new excise tax to fund Children's Mental Health and Safety Fund, directly increasing state revenue for public services.95% confidence ✓ HealthcareSupports HealthcareBill creates Children's Mental Health Fund using tax revenue, directly funding mental health services under healthcare topic per bill's explicit purpose.95% confidence

Sub-Topics Revenue Sales Tax State Budget Mental Health

Track

in committee · Michigan · House Feb 3, 2026

HB 5487: Appropriations: supplemental; funding for the Michigan technological university and the STEM engineering and health technology complex; provide for. Creates appropriation act.

HB 5487 adjusts funding for the Michigan Technological University's H-STEM Engineering and Health Technology Complex (Phase I). It decreases the state's capital outlay appropriation by $1.5 million, reducing the total project cost to $51.59 million (state share: $29.70 million; university share: $21.89 million; minimal state general fund: $200). The bill directly affects Michigan Technological University and the state budget by modifying existing construction funding authorized in prior legislation. It specifies how the adjusted funds must be spent for this specific campus complex project.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDecreases state capital outlay appropriation by $1.5M for university project, reducing state spending on capital construction.85% confidence ✗ EducationOpposes EducationBill reduces state capital outlay appropriation for university STEM complex by $1.5M, defunding higher education infrastructure project.95% confidence ✓ TechnologySupports TechnologyFunds STEM engineering complex at Michigan Tech, advancing tech education and infrastructure through direct appropriation for a technology-focused university project.95% confidence

Sub-Topics Appropriations State Budget Higher Education

Track

in committee · Michigan · Senate Jan 14, 2026

SB 765: Appropriations: supplemental; funding for a menopause navigator program; provide for. Creates appropriation act.

SB 765 allocates $10 million from the state general fund to create a menopause navigator program under Michigan's Department of Health and Human Services for the 2025-2026 fiscal year. The program provides resources and support for women managing menopause-related health concerns, as defined in the state's public health code. The funds must be used exclusively for this purpose, with no other designated uses specified in the bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $10M from state general fund for new menopause program, increasing public health spending per appropriations language.95% confidence ✓ HealthcareSupports HealthcareAllocates $10M for menopause navigator program under DHHS, providing direct healthcare resources for women's health concerns as defined in public health code.95% confidence

Sub-Topics Appropriations State Budget Public Health

Track

in committee · Michigan · House Jan 22, 2026

HB 5461: Economic development: plant rehabilitation; definition of speculative building; modify. Amends sec. 3 of 1974 PA 198 (MCL 207.553).

HB 5461 amends Michigan's 1974 Plant Rehabilitation Act (MCL 207.553) by clarifying the definition of "speculative building" to prevent misuse of tax exemption programs. It specifically targets buildings constructed before identifying a tenant (new facilities) or existing buildings meeting strict vacancy, district, and population criteria (existing facilities). The bill directly affects industrial property owners seeking tax exemptions by tightening eligibility rules for "speculative" structures. This change ensures tax exemptions apply only to genuine rehabilitation or development projects, not buildings built without committed users.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTightens tax exemption eligibility for industrial properties, restricting potential tax breaks by clarifying 'speculative building' to prevent misuse of tax programs.95% confidence

Sub-Topics Tax Incentives

Track

in committee · Michigan · House Dec 16, 2025

HB 5362: Appropriations: supplemental; certain funding designated to the University of Michigan; modify. Creates appropriation act.

HB 5362 is a supplemental budget bill that allocates additional state funds to the University of Michigan for its operations during the 2024-2025 fiscal year. It modifies existing state appropriations by designating specific supplemental funding for the University of Michigan, without creating new programs or altering the university's structure. This bill directly affects the University of Michigan's budget, providing it with additional resources from the state's general fund for the upcoming fiscal year. The bill is procedural in nature, focusing solely on the allocation of existing state funds rather than establishing new policies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates supplemental state funds to University of Michigan for operations, increasing public institution funding per appropriations focus.95% confidence ✓ EducationSupports EducationAllocates supplemental state funds to University of Michigan for operations, directly increasing higher education funding without restrictions.95% confidence

Sub-Topics Appropriations State Budget Higher Education

Track

in committee · Michigan · House Dec 17, 2025

HB 5379: Property tax: exemptions; property tax exemption from certain millages levied under the district library establishment act if the property's owner has no children attending public schools in this state; provide for. Amends sec. 13 of 1989 PA 24 (MCL 397.183). TIE BAR WITH: HB 5376'25, HB 5377'25, HB 5378'25

HB 5379 creates a property tax exemption for homeowners without children attending Michigan public schools or receiving publicly funded educational services. Starting December 31, 2026, these property owners will be exempt from the portion of library millages (tax rates) levied by districts that include school districts, specifically the part exceeding 2 mills. This change applies to taxes under the District Library Establishment Act and aligns with existing exemptions in the General Property Tax Act. The bill affects residential property owners who do not have school-age children enrolled in Michigan public education.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for homeowners without school-aged children, reducing their tax burden under library millages, aligning with tax relief for middle-income homeowners.90% confidence

Sub-Topics Property Tax Tax Incentives

Track

in committee · Michigan · House Dec 17, 2025

HB 5376: Property tax: exemptions; property tax exemption from certain school-related millages if the property's owner has no children attending public schools in this state; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy. TIE BAR WITH: HB 5377'25, HB 5378'25, HB 5379'25

HB 5376 would create a property tax exemption for Michigan homeowners without children enrolled in public schools or publicly funded educational services (K-12) in the state. Starting in 2027, eligible property owners would receive a phased reduction in school-related property taxes: 40% in 2027, increasing to 100% by 2031. To qualify, owners must provide proof (like a withdrawal letter or affidavit) that no dependents used public education, and the exemption excludes properties owned through private entities where the actual owner has school-aged children. The bill specifically targets school millages (taxes funding schools), not general property taxes, and requires local assessors to verify eligibility using state education data.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption reducing school-related millages for homeowners without public school children, providing direct tax relief.95% confidence ✗ EducationOpposes EducationBill reduces school funding by exempting homeowners without public school children from school-related property taxes, cutting revenue for schools.90% confidence

Sub-Topics Property Tax Tax Incentives K-12 Education

Track

in committee · Michigan · House Dec 17, 2025

HB 5378: Property tax: exemptions; property tax exemption from the state education tax if the property's owner has no children attending public schools in this state; provide for. Amends secs. 2 & 3 of 1993 PA 331 (MCL 211.902 & 211.903). TIE BAR WITH: HB 5376'25, HB 5377'25, HB 5379'25

HB 5378 would create a new property tax exemption from the state education tax for homeowners who have no children attending public schools in Michigan. Specifically, starting December 31, 2026, property owners without dependents enrolled in Michigan public schools (full- or part-time) would qualify for this exemption. The bill amends Michigan's State Education Tax Act to add this provision, which is contingent on three related bills (HB 5376, HB 5377, and HB 5379) also becoming law. The exemption applies to property tax levied under the State Education Tax Act, directly affecting homeowners without school-aged children in public schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption from state education tax for homeowners without children in public schools, providing targeted tax relief.92% confidence ✗ EducationOpposes EducationBill creates property tax exemption from state education tax for homeowners without children in public schools, reducing education revenue. Defunding measure, so oppose.90% confidence

Sub-Topics Property Tax Tax Incentives

Track