Michigan legislation · 103rd Legislature
Michigan HB5359: 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.
Status: In committee, September 9, 2026
What the bill says
To amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding sections 284 and 674.
From the engrossed text, August 26, 2026:
A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding sections 284 and 674. the peoplE of the state of michigan enact: Sec. 284. (1) For tax years beginning on and after January 1, 2026 through December 31, 2030, a taxpayer who is a retail dealer may claim a credit against the tax imposed by this part equal to the sum of the following: (a) $0.05 per gallon of E15 fuel that the retail dealer sells and dispenses through metered pumps at the retail dealer's motor fuel site during the tax year. (b) $0.085 per gallon of E85 fuel that the retail dealer sells and dispenses through metered pumps at the retail dealer's motor fuel site during the tax year. (2) For a taxpayer who is a member of a flow-through entity that qualifies for the credit under this section, that taxpayer may claim a credit against the member's tax liability under this part based on the member's distributive share of business income reported from that flow-through entity or an alternative method approved by the department. (3) If the credit allowed under this section for the tax year exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability must be …
Sponsors
- Bierlein, Matt (R, 97) · primary sponsor
- Neyer, Jerry (R, 92)
- Cavitt, Cameron (R, 106)
- Alexander, Gregory (R, 98)
- Kunse, Tom (R, 100)
- Snyder, Will (D, 87)
Latest actions
- : REFERRED TO COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE
- : PASSED BY HOUSE WITH IMMEDIATE EFFECT
- : transmitted
- : title amended
- : passed; given immediate effect Roll Call #359 Yeas 77 Nays 21 Excused 0 Not Voting 12
- : read a third time
- : placed on immediate passage
- : placed on third reading
- : substitute (H-1) adopted
- : read a second time
Votes
- passed; given immediate effect (August 26, 2026): 77 yea, 21 nay, passed
Subjects: Individual income tax: credit, Energy: gas and oil
Common questions
- What is HB5359?
- HB5359 is a bill in the Michigan Legislature (103rd Legislature): 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.
- What does HB5359 do?
- In its own words: To amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding sections 284 and 674.
- What is the status of HB5359?
- In committee as of September 9, 2026. Latest action: REFERRED TO COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE (September 9, 2026).
- Who sponsored HB5359?
- Bierlein, Matt (R, 97), with 5 co-sponsors.
- Where is the official record for HB5359?
- On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5359
Source: official Michigan record. Tracked by Delilah, AI for legislation across all 50 states and Congress.