This bill modifies Michigan's sales tax rules for online marketplace facilitators, requiring them to collect and remit sales tax on all taxable sales made through their platforms regardless of whether the individual sellers have a physical presence in the state. It establishes that marketplace facilitators are responsible for auditing only their own facilitated sales unless sellers fail to provide necessary information, while also protecting facilitators from liability when sellers provide incorrect data or pay the tax directly. The legislation creates a special provision for delivery network companies, allowing them to deduct or exclude from their tax liability the sales tax they paid to marketplace sellers for qualified delivery services, such as those performed by couriers using personal vehicles or walking for distances under 75 miles.
HB 4720 prohibits Michigan jurisdictions from using electronic voting systems containing parts or equipment from foreign entities listed by the FCC under federal law, effective January 1, 2026. This directly affects election officials and voting equipment vendors who must ensure their systems comply with this ban. The bill amends existing requirements to maintain paper ballots, accessibility standards, audit trails, and other voting system safeguards under Michigan's election law (MCL 168.795). It does not change current voting procedures but adds a new security-related restriction on equipment sourcing.
SB 525 limits when Michigan state agencies can use drones (unmanned aircraft systems) to inspect facilities they regulate, requiring facility owners' consent or specific circumstances. Exceptions include obtaining written consent from owners (with conditions about FAA compliance), using a warrant, addressing imminent safety threats, inspecting infrastructure like roads or telecom towers, or during declared emergencies. Agencies must mark state-owned drones and share collected data (videos, photos) with facility owners upon request. The law explicitly excludes law enforcement drone use during investigations.
SB 583 allows Michigan taxpayers to receive tax notices by email if they have consented to electronic communication. The bill adds Section 28a, requiring taxpayers to provide written consent for electronic notices before the Department of Treasury can send them via email. This change directly affects individual and business taxpayers who choose to opt into electronic notices for tax matters. The key mechanism is the new consent requirement, which replaces the previous default of mail-based notices for all taxpayers.
SB 351 would create a new law governing telephone marketing calls and solicitations. It has been introduced by Senator Mary Cavanagh and referred to the Finance, Insurance, and Consumer Protection Committee. The bill's specific provisions (such as required disclosures, opt-out mechanisms, or enforcement details) are not described in the provided context. As a procedural bill establishing a new regulatory framework, it directly affects businesses making phone solicitations and consumers receiving such calls. Details about its concrete policy changes remain unavailable based on the current information.
HB 4262 empowers Michigan's attorney general to investigate and enforce violations of the state's Event Online Ticket Sales Act. It directly affects online ticket sellers who misrepresent ticket prices, availability, or fees. Key provisions include imposing civil fines of up to $5,000 per violated ticket, allowing the attorney general to seek court injunctions against ongoing violations, and enabling recovery of fines and restitution. The bill adds enforcement tools to the existing ticket sales law without changing the underlying consumer protections.
HB 4098 amends Michigan's Tax Tribunal Act to allow property tax dispute hearings to be held electronically via phone or video conference, with consent from all parties and tribunal approval. It directly affects property owners, businesses, and tax assessors involved in tax tribunal cases who previously could only attend in-person hearings. The key change expands existing provisions (Sections 26 and 34) to include virtual hearing options alongside in-person meetings, while maintaining requirements for public notice and open meetings compliance. This update modernizes the process for resolving property tax disputes without altering tax rates or assessment standards.
HB 4124 creates a tax credit for Michigan corporations that spend money on research and development for advanced small modular nuclear reactors (SMRs). It directly affects companies developing this specific type of nuclear technology within the state. The bill adds new sections to Michigan's tax code, allowing businesses to claim a credit against their corporate income tax for qualifying R&D expenses related to SMRs. This policy change aims to incentivize investment in emerging nuclear energy technology within Michigan. The bill passed the House on October 28, 2025, with 78 yeas and 26 nays.
HB 4128 creates a new corporate income tax credit for businesses generating power from advanced small modular reactors (SMRs) in Michigan. It directly affects utility companies and energy developers investing in SMR technology by providing a financial incentive to offset project costs. The key provision adds Section 678 to Michigan's tax code, allowing qualifying entities to claim a credit against their state corporate income tax liability for SMR-generated electricity. This policy change aims to support clean energy development without specifying expected outcomes or endorsing particular technologies. The bill passed the House on October 28, 2025, and is now pending final approval in the Senate.
HB 4048 adds a new sentencing guideline for distributing intimate deepfake sexual images with aggravating circumstances, classifying it as a Class F felony punishable by up to 3 years in prison. This directly affects individuals convicted of disseminating such deepfakes, particularly those with prior offenses under Michigan law. The bill amends sentencing guidelines in Chapter XVII of the Michigan Penal Code to specifically address this crime, establishing a clear penalty framework for courts to apply. It became effective immediately upon the Governor's approval on August 26, 2025.
