MI HB4971

Exempts children's diapers from Michigan's use tax, defining "children's diapers" as diapers marketed to be worn by children

Defines "diaper" as an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements

Requires the State Treasurer to annually estimate revenue lost from the aircraft exemption and deposit that amount from the general fund into the state school aid fund

Takes effect 90 days after enactment