Budget & Taxes (Revenue)

in committee · Michigan · Senate Sep 18, 2025

SB 555: Individual income tax: revenue distributions; earmark for MiAble fund; provide for. Amends sec. 51 of 1967 PA 281 (MCL 206.51). TIE BAR WITH: SB 556'25

SB 555 amends Michigan's income tax law to require that starting October 1, 2025, a minimum of $300,000 annually (or the actual fees charged for MiABLE accounts, whichever is greater) from individual income tax revenue be deposited into the MiABLE fund. This fund helps Michigan residents with disabilities save for qualified expenses without losing public benefits. The deposit amount will be adjusted yearly for inflation, but not below zero if inflation is negative. The bill directly affects MiABLE account holders and ensures dedicated funding for this disability savings program.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates minimum tax revenue deposit into MiABLE fund for disability savings, directly funding essential program through budget allocation.95% confidence

Sub-Topics Revenue

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passed · Michigan · Senate Apr 30, 2026

SB 561: Sales tax: distribution; distribution of sales tax revenue for the revenue sharing trust fund; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: SB 0559'25, SB 0912'26

SB 561 amends Michigan's sales tax law to change how revenue is distributed. It allocates 8.6% of the 4% general sales tax (starting October 1, 2025) to a new Revenue Sharing Trust Fund for distribution to cities, villages, townships, and counties. The bill also directs computer software sales tax revenue ($9-12 million annually) to the Michigan Health Initiative Fund and splits aviation fuel tax revenue (35% to the state aeronautics fund, 65% to airport funds). These changes affect local governments, public schools (via school aid fund allocations), airports, and health programs, without altering the overall tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates 8.6% of sales tax revenue to local governments via Revenue Sharing Trust Fund and directs software tax revenue to Michigan Health Initiative Fund, increasing targeted funding for public services.95% confidence ✓ TransportationSupports TransportationAllocates 65% of aviation fuel tax revenue to airport funds, directly supporting transportation infrastructure.85% confidence

Sub-Topics Business Taxes Revenue Sales Tax Airports Transportation Funding

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passed · Michigan · Senate Sep 25, 2025

SB 573: Corporate income tax: revenue distribution; distribution of revenue; modify. Amends sec. 51 of 1967 PA 281 (MCL 206.51); adds secs. 51a & 695a & repeals secs. 51d - 51f, 51h, 476 & 695 of 1967 PA 281 (MCL 206.51d - 206.51f, 206.51h, 206.476 & 206.695).

SB 573 modifies Michigan's corporate income tax law to change how tax revenue is distributed. It revises Section 51 of the tax code, adds new Sections 51a and 695a, and removes several existing sections (51d-f, 51h, 476, 695). The bill directly affects businesses paying corporate income tax in Michigan by altering the formulas or rules for allocating tax revenue. These changes focus on updating the legal framework for revenue distribution without creating new tax rates or programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies corporate tax revenue distribution framework to update fiscal management, promoting fiscal responsibility without changing tax rates or funding levels.92% confidence

Sub-Topics Business Taxes Revenue

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in committee · Michigan · House Sep 29, 2025

HB 5087: State finance: bonds; revenue derived from tobacco taxes; modify disbursement of. Amends sec. 12 of 1993 PA 327 (MCL 205.432).

HB 5087 amends Michigan's tobacco tax revenue distribution, changing how funds from cigarette and other tobacco product taxes are allocated. The key change adds an annual inflation adjustment (based on the Consumer Price Index) to the $3 million allocated yearly to the Michigan State Capitol Historic Site Fund for maintenance and preservation projects. The bill maintains existing allocations, directing 41.62% to the state school aid fund, 31.875% to the Medicaid trust fund, 2.4375% to health and safety programs, and 0.555% to county indigent health care. These changes directly affect public schools, Medicaid services, state health programs, and Capitol building maintenance.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds inflation adjustment to preserve $3M capitol fund allocation, maintaining existing tobacco tax revenue distribution without defunding essential preservation projects.90% confidence ✓ HealthcareSupports HealthcareBill maintains 31.875% tobacco tax allocation to Medicaid trust fund, preserving healthcare funding without reduction.92% confidence

Sub-Topics Revenue State Budget

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passed · Michigan · Senate Oct 21, 2025

SB 277: Sales tax: distribution; disposition of money into the game and fish protection account; provide for. Amends sec. 25 of 1933 PA 167 (MCL 205.75). TIE BAR WITH: SB 0276'25

SB 277 redirects a portion of Michigan's sales tax revenue to the state's Game and Fish Protection Account. It amends existing law (MCL 205.75) to require that specific sales tax funds be deposited directly into this dedicated account instead of general state funds. This ensures consistent, dedicated funding for wildlife conservation and management programs, including habitat protection and fishery restoration. The bill affects state wildlife management efforts by providing a reliable revenue stream without creating new taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to dedicated wildlife conservation account, ensuring consistent funding for essential programs per bill's explicit language.90% confidence ✓ EnvironmentSupports EnvironmentRedirects sales tax revenue to Game and Fish Protection Account for habitat protection and fishery restoration, directly funding environmental conservation programs.95% confidence

Sub-Topics Revenue Sales Tax Conservation Wildlife

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passed both · Michigan · House Apr 15, 2025

HB 4184: Aeronautics: other; excise tax on aviation fuel; increase, and modify distribution. Amends secs. 34 & 203 of 1945 PA 327 (MCL 259.34 & 259.203). TIE BAR WITH: HB 4183'25, HB 4182'25, HB 4181'25, HB 4180'25, HB 4185'25, HB 4186'25, HB 4187'25

HB 4184 increases Michigan's excise tax on aviation fuel from 3.10 cents to 4.00 cents per gallon. It directly affects fuel sellers, airlines, and airport operators by changing how this tax revenue is distributed. The bill modifies Section 203 of the Aeronautics Code to require 35% of the tax revenue to fund the state aeronautics fund and 65% to fund qualified airports. It also retains the 1.5-cent refund for airlines operating interstate flights and the exemption for fuel used in leaded racing fuel production.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases excise tax on aviation fuel to fund aeronautics and airport programs, directly allocating revenue to specific budget areas per bill's distribution requirements.95% confidence ✓ TransportationSupports TransportationIncreases aviation fuel tax revenue allocation (65% to airports, 35% to aeronautics fund), directly funding transportation infrastructure through tax distribution.95% confidence

Sub-Topics Revenue Airports Transportation Funding

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signed · Michigan · House Jul 29, 2026

HB 4187: Individual income tax: revenue distributions; distribution and use of renew Michigan fund and lapse of interest and earnings from the revitalization and placemaking fund to general fund; modify and provide for. Amends secs. 51, 51g & 696 of 1967 PA 281 (MCL 206.51 et seq.). TIE BAR WITH: HB 4180'25, HB 4181'25, HB 4182'25, HB 4183'25, HB 4184'25, HB 4185'25, HB 4186'25

HB 4187 modifies Michigan's corporate income tax law by adjusting how the tax base is calculated and clarifying revenue distribution. It requires corporations to add back certain taxes and expenses previously deducted for federal purposes (like state taxes or related-party royalties) and eliminates deductions for oil/gas and mineral-related income and expenses. For the 2021-2022 fiscal year, the bill directs $800 million of corporate tax revenue to the Michigan taxpayer rebate fund, while other years’ revenue flows to the general fund. This directly affects corporations operating in Michigan and the state’s budget allocation process.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies corporate tax base to close loopholes, directs $800M to taxpayer rebate fund for individual relief, strengthening tax system and funding relief.90% confidence

Sub-Topics Business Taxes Revenue

in committee · Michigan · Senate Oct 30, 2025

SB 679: Economic development: other; lawful sports betting act; amend to reflect elimination of the Michigan strategic fund. Amends sec. 15a of 2019 PA 149 (MCL 432.415a). TIE BAR WITH: SB 0631'25

SB 679 amends Michigan's Lawful Sports Betting Act to change how 10% of certain sports betting revenue is allocated. It directs 90% of payments under Section 7(1)(f) to the state general fund, and 10% to the Michigan Strategic Fund Bureau (as defined in the Michigan Strategic Fund Act). This change is conditional, requiring the separate passage of Senate Bill 631 to take effect. The bill directly affects state revenue distribution from sports betting, updating the allocation mechanism without altering the underlying sports betting law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 90% of sports betting revenue to state general fund (core budget), eliminating Strategic Fund allocation. Strengthens general fund revenue without tax changes, aligning with fiscal management.95% confidence

Sub-Topics Revenue

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in committee · Michigan · House Dec 2, 2025

HB 5296: Corporate income tax: revenue distribution; distribution of corporate income tax revenue; modify to reflect repeal of the strategic outreach and attraction reserve fund. Amends sec. 695 of 1967 PA 281 (MCL 206.695). TIE BAR WITH: HB 5294'25

HB 5296 modifies Michigan's corporate income tax revenue distribution by removing the allocation to the "strategic outreach and attraction reserve fund" (which was repealed) and redirecting those funds to the "neighborhood roads fund" starting in the 2025-2026 fiscal year. The bill updates Section 695 of the Income Tax Act to reflect this change, specifying that after deposits to the general fund ($1.2 billion) and housing fund ($50 million), funds previously designated for the strategic reserve will instead go to the neighborhood roads fund (starting at $688 million in 2025-2026 and increasing annually through 2028-2029). This affects how corporate tax revenue is allocated to state programs, directly impacting the neighborhood roads fund's funding. The change applies to fiscal years beginning 2025-2026 and beyond, while other allocations (e.g., to housing and revitalization funds) remain unchanged.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects corporate tax revenue to neighborhood roads fund, increasing public infrastructure funding without tax changes or cuts.92% confidence ✓ TransportationSupports TransportationRedirects corporate tax funds to neighborhood roads fund, directly funding transportation infrastructure maintenance and road projects.95% confidence

Sub-Topics Business Taxes Revenue

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