Michigan HB4128: Corporate income tax: credits; credit for advanced small modular reactor generated power; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4124'25

What the bill says

To amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 678.

From the engrossed text, October 28, 2025:

A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 678. the peoplE of the state of michigan enact: Sec. 678. (1) Subject to the limitations under this section, for tax years beginning on and after the effective date of the amendatory act that added this section, a taxpayer may claim a credit against the tax imposed under this part equal to the product of $1.00 multiplied by the number of kilowatt hours of electricity produced by the taxpayer utilizing small modular reactors, an extended power uprate, or a stretch power uprate at a qualified facility and sold by the taxpayer to an unrelated person during the tax year. For purposes of this subsection, a person is related to the taxpayer if that person is under common control. (2) A taxpayer is only eligible to claim the credit under this section for the first 10 years of operation after the small modular reactors, the extended power uprate, or the stretch power uprate was originally placed in service, respectively. A taxpayer is only eligible to claim a credit for the first 10,000 megawatt hours of electricity produced by a single qualified facility. (3) The department may require the taxpayer to provide documentation supporting the facility's eligibility and the amount of electricity …

Read the full official text

Sponsors

• VanWoerkom, Greg (R, 88) · primary sponsor
• Steckloff, Samantha (D, 19)
• Bohnak, Karl (R, 109)
• Woolford, Jason (R, 50)
• Prestin, David (R, 108)
• Wozniak, Douglas (R, 59)
• Andrews, Joey (D, 38)
• BeGole, Brian (R, 71)
• McFall, Mike (D, 14)
• Schuette, Bill (R, 95)
• Alexander, Gregory (R, 98)
• Thompson, Jamie (R, 28)

Latest actions

1. October 30, 2025: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
2. October 30, 2025: PASSED BY HOUSE WITH IMMEDIATE EFFECT
3. October 28, 2025: transmitted
4. October 28, 2025: passed; given immediate effect Roll Call #274 Yeas 78 Nays 26 Excused 0 Not Voting 6
5. October 28, 2025: read a third time
6. October 23, 2025: placed on third reading
7. October 23, 2025: substitute (H-3) adopted
8. October 23, 2025: substitute (H-2) not adopted
9. October 23, 2025: read a second time
10. March 25, 2025: referred to second reading

Votes

• passed; given immediate effect (October 28, 2025): 78 yea, 26 nay, passed
• Reported With Recommendation With Substitute H-2 (March 25, 2025): 13 yea, 2 nay, passed

Common questions

What is HB4128?

HB4128 is a bill in the Michigan Legislature (103rd Legislature): Corporate income tax: credits; credit for advanced small modular reactor generated power; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4124'25.

What does HB4128 do?

In its own words: To amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 678.

What is the status of HB4128?

In committee as of October 30, 2025. Latest action: REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT (October 30, 2025).

Who sponsored HB4128?

VanWoerkom, Greg (R, 88), with 11 co-sponsors.

Where is the official record for HB4128?

On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4128