All Roll Calls
Yes: 140 • No: 40
MichiganSB 09662025-2026 Regular SessionSenateWALLET
Housing: housing development authority; housing opportunity tax credit program; establish and administer. Amends sec. 22 of 1966 PA 346 (MCL 125.1422) & adds sec. 22e. TIE BAR WITH: HB 5806'26, HB 5807'26Last Action: ASSIGNED PA 0023'26 WITH IMMEDIATE EFFECT
Sponsored By: Jeff Irwin (Democratic)
Signed by Governor
Housing: housing development authorityCorporate income tax: creditsIndividual income tax: creditState agencies (existing): treasury
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 4 benefits, 2 costs, 0 mixed.
More loan backing for housing borrowers
Michigan's housing authority can commit to guaranteeing secured or unsecured loans, alongside making or buying loans. This adds a financing tool for participating lenders and borrowers. The provision does not set loan amounts, terms, or borrower eligibility.
State agency can manage federal housing aid
The law names Michigan's housing authority as the sole statewide public housing agency. It can accept federal housing funds and participate in federal housing assistance programs. This designation does not set a funding amount or change who qualifies for those programs.
Housing investors can share state credits
Qualifying project owners structured as pass-through businesses can divide state housing credits among members in agreed shares. Recipients need not receive federal housing credits, and shares need not meet the federal substantial-economic-effect test. A recipient pass-through business can divide the credit again among its members. Members can also assign ownership interests so an assignee can later receive credits. Recipients claim credits for their tax year beginning in the calendar year of allocation, following the housing authority's allocation procedures.
New tax credits for affordable housing
Michigan creates a nonrefundable housing opportunity tax credit, run by the state housing authority with Treasury. Projects must qualify for federal low-income housing credits and enter service on or after January 1, 2027. The 2027 award cycle has a $42 million base cap; later caps include inflation adjustments and eligible unused or returned credits. Annual project awards cannot exceed the smaller of financial need or the project's adjusted annual federal credit amount. At least 25% each is set aside for new construction and preservation projects using the federal 4% credit. With enough completed applications, at least 45% of the combined set-asides goes to 4% projects, and at least 30% of set-aside amounts goes to rural projects. Applications run January 1–March 31 or July 1–September 30, adjusted for nonbusiness days; Michigan-made building components receive preference. Credits cover six calendar years starting when the building enters service, but claims require approved final costs and an eligibility statement.
Housing authority users can face fees
Michigan's housing authority can establish and collect fees for its services, publications, loans, and commitments. People and organizations using these services can face charges. The law does not set fee amounts or specify when individual fees apply.
Housing credit owners face reporting duties
Each project's designated reporter must file annual credit allocation reports with Michigan Treasury. Reports identify owners and recipients, taxpayer IDs, each person's credit share and tax year, and totals matching approved credits. Changes require updated reports to Treasury and affected taxpayers on Treasury's schedule. Owners must report credit-repayment events to the designated reporter, Treasury, and the housing authority using federal housing-credit reporting procedures. When other taxpayers also claimed the credit, the designated reporter must notify each taxpayer allocated a share.
Sponsors & Cosponsors
Sponsor
Jeff Irwin
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 7/3/2026
passed; given immediate effect
Yes: 95 • No: 13 • Other: 2
Senate vote • 7/3/2026
ROLL CALL:
Yes: 22 • No: 14 • Other: 2
Senate vote • 6/18/2026
PASSED
Yes: 23 • No: 13 • Other: 2
Actions Timeline
ASSIGNED PA 0023'26 WITH IMMEDIATE EFFECT
7/29/2026SenateFILED WITH SECRETARY OF STATE 7/21/2026 2:24 PM
7/29/2026SenateAPPROVED BY GOVERNOR 7/21/2026 1:40 PM
7/29/2026SenatePRESENTED TO GOVERNOR 7/14/2026 11:20 AM
7/15/2026SenateORDERED ENROLLED
7/3/2026SenateFULL TITLE AGREED TO
7/3/2026SenateGIVEN IMMEDIATE EFFECT
7/3/2026SenateROLL CALL: ROLL CALL # 223 YEAS 22 NAYS 14 EXCUSED 2 NOT VOTING 0
7/3/2026SenateHOUSE SUBSTITUTE (H-1) CONCURRED IN
7/3/2026SenateRULES SUSPENDED FOR IMMEDIATE CONSIDERATION
7/3/2026SenatePASSED BY HOUSE WITH SUBSTITUTE (H-1) WITH IMMEDIATE EFFECT
7/3/2026Housereturned to Senate
7/3/2026Houseinserted full title
7/3/2026Housepassed; given immediate effect Roll Call #288 Yeas 95 Nays 13 Excused 0 Not Voting 2
7/3/2026Houseread a third time
7/3/2026Houseplaced on third reading
7/2/2026Housesubstitute (H-1) adopted
7/2/2026Houseread a second time
7/2/2026Houseplaced on second reading
7/2/2026Housemotion to discharge committee approved
7/2/2026Houserule suspended
7/2/2026Housereferred to Committee on Regulatory Reform
6/18/2026Houseread a first time
6/18/2026Housereceived on 06/18/2026
6/18/2026HousePASSED ROLL CALL # 138 YEAS 23 NAYS 13 EXCUSED 2 NOT VOTING 0
6/18/2026Senate
Bill Text
Public Act
7/21/2026
As Passed by the House
7/3/2026
As Passed by the Senate
7/3/2026
Senate Concurred
7/3/2026
Introduced
5/14/2026
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