MI HB5982

Removes motor fuel tax exemption for gasoline and diesel fuel sold directly to federal government, state government, or political subdivisions for use in government-owned or leased vehicles.

Removes motor fuel tax exemption for fuel sold to nonprofit, private, parochial, or denominational schools, colleges, or universities for use in school buses transporting students.

Eliminates the phrase "as that term is defined in section 4" from aviation fuel exemption provisions for leaded racing fuel formulation.

Removes the "5 or more capacity" vehicle requirement from the gasoline refund provision for school student transportation operators.

Modifies refund eligibility for community action agencies to require they not be part of or a division of a political subdivision to claim the state-contributed nonfederal share on motor fuel taxes.