All Roll Calls
Yes: 97 • No: 38
MichiganHB 49512025-2026 Regular SessionHouseWALLET
Marihuana: taxation; comprehensive road funding act; create. Creates new act. TIE BAR WITH: HB 4183'25, HB 4961'25, HB 4968'25Last Action: assigned PA 23'25 with immediate effect
Sponsored By: Samantha Steckloff (Democratic)
Became Law
Marihuana: taxationHighways: construction and repairTransportation: otherTaxation: other
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Marijuana businesses face 24% excise tax
Beginning January 1, 2026, a 24% excise tax applies to marijuana at the wholesale level. It covers the first sale to a retailer, sales of product a retailer grew or processed, and transfers from a provisioning center to a retailer. The tax equals 24% of the wholesale price. For unrelated deals, that means the actual invoice price, including any taxes or fees, with no discount or rebate reductions. For related-party and self-supply sales, it uses the average wholesale price. The tax department runs the program, sets forms, payment methods, and may issue rules. Filers must submit periodic returns and pay with each return; if a due date falls on a weekend or holiday, the deadline moves to the next business day. The act takes effect only if House Bills 4183, 4961, and 4968 are enacted; once that occurs, it takes immediate effect.
Marijuana taxes fund local road work
The law creates the comprehensive road funding fund in the state treasury. Money and investment earnings stay in the fund and are used only to carry out this act when the legislature approves spending. For fiscal year 2025-2026, $3 million goes to this fund and the rest of the act’s revenue goes to the neighborhood road fund. Starting in 2026-2027 and every year after, $500,000 goes to the comprehensive fund and the balance goes to the neighborhood road fund. Beginning in 2027-2028, the $500,000 amount is adjusted each year for inflation using a CPI formula; if CPI is negative, the adjustment is zero.
Sponsors & Cosponsors
Sponsor
Samantha Steckloff
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 10/3/2025
PASSED; GIVEN IMMEDIATE EFFECT
Yes: 19 • No: 17 • Other: 1
House vote • 9/25/2025
passed; given immediate effect
Yes: 78 • No: 21 • Other: 11
Actions Timeline
assigned PA 23'25 with immediate effect
10/8/2025Housefiled with Secretary of State 10/07/2025 01:32 PM
10/8/2025Houseapproved by the Governor 10/07/2025 12:16 PM
10/8/2025Housepresented to the Governor 10/06/2025 03:04 PM
10/7/2025Housebill ordered enrolled
10/3/2025Housereturned from Senate without amendment with immediate effect
10/3/2025HouseRETURNED TO HOUSE
10/3/2025HousePASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 264 YEAS 19 NAYS 17 EXCUSED 1 NOT VOTING 0
10/3/2025SenatePLACED ON IMMEDIATE PASSAGE
10/3/2025SenateRULES SUSPENDED
10/3/2025SenatePLACED ON ORDER OF THIRD READING
10/2/2025SenateREPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S)
10/2/2025SenateREFERRED TO COMMITTEE OF THE WHOLE
9/29/2025SenateRULES SUSPENDED
9/29/2025SenatePASSED BY HOUSE WITH IMMEDIATE EFFECT
9/29/2025Housetransmitted
9/25/2025Housetitle amended
9/25/2025Housepassed; given immediate effect Roll Call #234 Yeas 78 Nays 21 Excused 0 Not Voting 11
9/25/2025Houseread a third time
9/25/2025Houseplaced on immediate passage
9/25/2025Houseplaced on third reading
9/25/2025Housesubstitute (H-1) adopted
9/25/2025Houseread a second time
9/25/2025Houseplaced on second reading
9/25/2025Housemotion to discharge committee approved
9/25/2025House
Bill Text
Public Act
10/7/2025
As Passed by the Senate
10/3/2025
House Concurred
10/3/2025
As Passed by the House
9/25/2025
Introduced
9/16/2025
Related Bills
SB 0581 — Economic development: downtown development authorities; definition of downtown district; modify. Amends sec. 201 of 2018 PA 57 (MCL 125.4201). TIE BAR WITH: HB 5455'26Last Action: ASSIGNED PA 0005'26 WITH IMMEDIATE EFFECT
HB 4077 — Health: medical examiners; process for medical certification of a death record; modify. Amends secs. 2804, 2843, 2843b, 2844 & 16221 of 1978 PA 368 (MCL 333.2804 et seq.). Last Action: assigned PA 003'26 with immediate effect
HB 4141 — Education: students; a wireless communications device policy: require the board of a school district or board of directors of a public school academy to implement. Amends 1976 PA 451 (MCL 380.1 - 380.1852) by adding sec. 1303a & repeals sec. 1303 of 1976 PA 451 (MCL 380.1303). TIE BAR WITH: SB 0495'25Last Action: assigned PA 002'26 with immediate effect
SB 0495 — Education: safety; emergency operations plan requirements; modify. Amends sec. 1308b of 1976 PA 451 (MCL 380.1308b). TIE BAR WITH: HB 4141'25Last Action: ASSIGNED PA 0001'26 WITH IMMEDIATE EFFECT
HB 4543 — Individual income tax: home heating credit; adjustments based on Detroit Consumer Price Index; change to United States Consumer Price Index. Amends sec. 527a of 1967 PA 281 (MCL 206.527a). Last Action: assigned PA 55'25 with immediate effect
HB 4836 — Education: examinations; opt-out option for the workforce readiness assessment portion of the Michigan merit examination; provide for. Amends sec. 104b of 1979 PA 94 (MCL 388.1704b). TIE BAR WITH: SB 0349'25Last Action: assigned PA 56'25