MichiganHB 41812025-2026 Regular SessionHouseWALLET

Streamline sales and use tax: exemptions; tax on motor fuel; exclude. Amends secs. 3 & 5 of 2004 PA 175 (MCL 205.173 & 205.175). TIE BAR WITH: HB 4180'25, HB 4182'25, HB 4183'25, SB 0578'25Last Action: assigned PA 18'25 with immediate effect

Sponsored By: Steve Frisbie (Republican)

Became Law

Streamline sales and use tax: exemptionsTransportation: motor fuel tax

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

6% credit for fuel bought in Michigan

Interstate motor carriers get a credit equal to 6% of the price paid for fuel purchased in Michigan before January 1, 2026. This applies to both motor fuel and alternative fuel used in a qualified commercial motor vehicle. Claim the credit on IFTA returns. This lowers the net tax for carriers that buy fuel in Michigan.

Temporary fuel-use tax on interstate carriers

Interstate motor carriers pay a per‑gallon tax on fuel they use in Michigan through December 31, 2025. The rate equals 6% of the statewide average retail price per gallon, rounded down to 0.1 cent. Treasury certifies the average price each quarter. The tax also applies to alternative fuels using gallon‑equivalents. Carriers file and pay through IFTA. Carriers covered by a qualified fuel tax reciprocity agreement are exempt to that extent. This section is part of a linked bill package and is now in effect.

Sponsors & Cosponsors

Sponsor

  • Steve Frisbie

    Republican • House

Cosponsors

  • Alicia St. Germaine

    Republican • House

  • Angela Rigas

    Republican • House

  • Ann Bollin

    Republican • House

  • Brian BeGole

    Republican • House

  • Cameron Cavitt

    Republican • House

  • Curtis VanderWall

    Republican • House

  • David Martin

    Republican • House

  • David Prestin

    Republican • House

  • Donni Steele

    Republican • House

  • Gina Johnsen

    Republican • House

  • Gregory Alexander

    Republican • House

  • Gregory Markkanen

    Republican • House

  • Jamie Thompson

    Republican • House

  • Jason Woolford

    Republican • House

  • Jay DeBoyer

    Republican • House

  • John Roth

    Republican • House

  • Ken Borton

    Republican • House

  • Luke Meerman

    Republican • House

  • Mark Tisdel

    Republican • House

  • Matt Bierlein

    Republican • House

  • Mike Hoadley

    Republican • House

  • Nancy Jenkins-Arno

    Republican • House

  • Pat Outman

    Republican • House

  • Sarah Lightner

    Republican • House

  • Thomas Kuhn

    Republican • House

  • Tim Kelly

    Republican • House

  • Tom Kunse

    Republican • House

  • William Bruck

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 198 • No: 55

Senate vote 10/3/2025

PASSED; GIVEN IMMEDIATE EFFECT

Yes: 31 • No: 5 • Other: 1

House vote 10/3/2025

roll call

Yes: 102 • No: 7 • Other: 1

House vote 3/19/2025

passed; given immediate effect

Yes: 65 • No: 43 • Other: 2

Actions Timeline

  1. assigned PA 18'25 with immediate effect

    10/8/2025House
  2. filed with Secretary of State 10/07/2025 01:22 PM

    10/8/2025House
  3. approved by the Governor 10/07/2025 12:06 PM

    10/8/2025House
  4. presented to the Governor 10/06/2025 03:10 PM

    10/7/2025House
  5. bill ordered enrolled

    10/3/2025House
  6. full title agreed to

    10/3/2025House
  7. roll call Roll Call #250 Yeas 102 Nays 7 Excused 0 Not Voting 1

    10/3/2025House
  8. Senate substitute (S-2) concurred in

    10/3/2025
  9. rule suspended

    10/3/2025House
  10. laid over one day under the rules

    10/3/2025House
  11. returned from Senate with substitute (S-2) with immediate effect and full title

    10/3/2025House
  12. RETURNED TO HOUSE

    10/3/2025House
  13. INSERTED FULL TITLE

    10/3/2025Senate
  14. PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 270 YEAS 31 NAYS 5 EXCUSED 1 NOT VOTING 0

    10/3/2025Senate
  15. PLACED ON IMMEDIATE PASSAGE

    10/3/2025Senate
  16. RULES SUSPENDED

    10/3/2025Senate
  17. PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-2)

    10/2/2025Senate
  18. SUBSTITUTE (S-2) CONCURRED IN

    10/2/2025Senate
  19. REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-2)

    10/2/2025Senate
  20. RULES SUSPENDED FOR IMMEDIATE CONSIDERATION

    10/2/2025Senate
  21. PLACED ON ORDER OF GENERAL ORDERS

    10/2/2025Senate
  22. DISCHARGE COMMITTEE APPROVED

    10/2/2025Senate
  23. REFERRED TO COMMITTEE ON APPROPRIATIONS

    4/15/2025Senate
  24. PASSED BY HOUSE WITH IMMEDIATE EFFECT

    4/15/2025House
  25. transmitted

    3/19/2025House

Bill Text

  • Public Act

    10/7/2025

  • As Passed by the House

    10/3/2025

  • As Passed by the Senate

    10/3/2025

  • House Concurred

    10/3/2025

  • Introduced

    3/6/2025

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