MI HB4572

Allows jet fuel retailers to claim sales tax refunds for fuel sold exclusively to a single qualifying airline for calendar years 2014-2015 and 2017 onwards.

Refund amounts calculated in tiers: 100% of taxes on amounts between $25-36 million, plus 33.33% of taxes exceeding $36 million, with additional 25% reduction applied to 2014-2015 refunds.

Defines "qualifying airline" as a federally authorized air carrier providing regularly scheduled passenger flights with at least 100,000 aircraft departures from Michigan airports in the relevant calendar year, including regional and contracted carriers operating on its behalf.

Defines "jet fuel" as fuel designed for jet or turbo-prop aircraft operation and sold or used for that purpose.

Requires refund claims on department-prescribed forms with substantiation and completion of all required tax returns; effective only if House Bill 5477 is enacted into law.