MI SB1592

Expands the agricultural sales tax exemption under Michigan's General Sales Tax Act to include electricity or natural gas used to heat or cool areas used for or associated with agricultural production, including offices, restrooms, breakrooms, lunchrooms, and storage areas.

Adds machinery capable of simultaneously harvesting grain or other crops and biomass, as well as machinery used solely for harvesting biomass, to the list of exempt agricultural equipment.

Includes agricultural land tile (fired clay or perforated plastic tubing for subsurface drainage) and subsurface irrigation pipe used in agricultural production as tax-exempt items.

Adds portable grain bins designed to be disassembled without significant damage, grain drying equipment, and natural or propane gas used to fuel grain drying equipment to the agricultural exemption.

Defines "biomass" as crop residue used to produce energy or agricultural crops grown specifically for energy production.