Michigan legislation · 103rd Legislature
Michigan SB938: Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26
Status: In committee, May 19, 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 281 and 678.
From the engrossed text, May 19, 2026:
A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding sections 281 and 678. the people of the state of michigan enact: Sec. 281. (1) For tax years that begin on and after January 1, 2026, a qualified taxpayer that sells a mobile home park or seasonal mobile home park during the tax year to a resident of the mobile home park or seasonal mobile home park or a resident's association or cooperative after giving notice of the intent to sell to another person as required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit against the tax imposed under this part in an amount equal to 15% of the purchase price. To claim the credit, the qualified taxpayer must submit a copy of the notice required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, and a copy of the settlement statement related to the purchase with the annual return filed under this part on which the credit under this section is claimed. (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 …
Sponsors
- Hauck, Roger (R, 34) · primary sponsor
- Cherry, John (D, 27)
- Bayer, Rosemary (D, 13)
- Outman, Rick (R, 33)
- Chang, Stephanie (D, 3)
- Irwin, Jeff (D, 15)
- Shink, Sue (D, 14)
- Cavanagh, Mary (D, 6)
- McMorrow, Mallory (D, 8)
- Camilleri, Darrin (D, 4)
- Geiss, Erika (D, 1)
Latest actions
- : referred to Committee on Government Operations
- : read a first time
- : received on 05/19/2026
- : PASSED ROLL CALL # 100 YEAS 32 NAYS 2 EXCUSED 3 NOT VOTING 0
- : PLACED ON ORDER OF THIRD READING
- : REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITHOUT AMENDMENT(S)
- : REFERRED TO COMMITTEE OF THE WHOLE
- : REPORTED FAVORABLY WITHOUT AMENDMENT 5/12/2026
- : SENATE CO-SPONSOR(S) NAMED: DARRIN CAMILLERI ERIKA GEISS MALLORY MCMORROW
- : REASSIGNED TO COMMITTEE ON HOUSING AND HUMAN SERVICES
Votes
- PASSED (May 19, 2026): 32 yea, 2 nay, passed
- Reported Favorably Without Amendment 5/12/2026 (May 13, 2026): 11 yea, 0 nay, passed
Subjects: Individual income tax: credit, Housing: manufactured, modular, or mobile homes, Mobile homes: other
Common questions
- What is SB938?
- SB938 is a bill in the Michigan Legislature (103rd Legislature): Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26.
- What does SB938 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 281 and 678.
- What is the status of SB938?
- In committee as of May 19, 2026. Latest action: referred to Committee on Government Operations (May 19, 2026).
- Who sponsored SB938?
- Hauck, Roger (R, 34), with 10 co-sponsors.
- Where is the official record for SB938?
- On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0938
Source: official Michigan record. Tracked by Delilah, AI for legislation across all 50 states and Congress.