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MI HB5359

Bill

Status

Introduced

12/11/2025

Primary Sponsor

Matthew Bierlein

Click for details

Origin

House of Representatives

103rd Legislature

AI Summary

  • Retail fuel dealers may claim a tax credit of $0.05 per gallon for E15 fuel (10-15% ethanol blend) sold through metered pumps at their motor fuel sites

  • Retail fuel dealers may claim a tax credit of $0.085 per gallon for E85 fuel (50-83% ethanol blend for flexible fuel vehicles) sold through metered pumps

  • Tax credits apply to both individual income tax and corporate income tax for tax years January 1, 2026 through December 31, 2030

  • Credits exceeding tax liability are fully refundable to the taxpayer

  • Flow-through entity members may claim their distributive share of the credit based on business income from the entity

Legislative Description

Individual income tax: credit; credit for certain motor fuel retail dealers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.

Individual income tax: credit

Last Action

Bill Electronically Reproduced 12/11/2025

12/16/2025

Committee Referrals

Transportation And Infrastructure12/11/2025

Full Bill Text

No bill text available