Michigan HB6438: Individual income tax: credit; credit for owners of agricultural assets who sell or rent agricultural assets to beginning farmers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281. TIE BAR WITH: HB 6437'26

What the bill says

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

From the introduced text, October 21, 2026:

A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 281. the people of the state of michigan enact: Sec. 281. (1) Subject to the limitations under this section, for tax years that begin on and after January 1, 2027, a taxpayer that is an owner of agricultural assets may claim a credit against the tax imposed by this part for the sale of agricultural assets to a beginning farmer or the rental of agricultural assets pursuant to a qualified rental agreement or share rent agreement to a beginning farmer not to exceed the amount included on the tax credit certificate for that tax year issued by the department of agriculture and rural development under the beginning farmer tax credit program act. (2) A taxpayer is not eligible for a credit under this section unless the department of agriculture and rural development has issued a tax credit certificate to the taxpayer as required under the beginning farmer tax credit program. To claim a credit under this section, the taxpayer shall attach both of the following to the annual return filed under this part on which a credit under this section is claimed: (a) The tax credit certificate issued under section 7 of the beginning farmer tax credit program act. (b) …

Read the full official text

Sponsors

• Johnsen, Gina (R, 78) · primary sponsor
• Pavlov, Joseph (R, 64)
• Bohnak, Karl (R, 109)
• Martin, David (R, 68)
• Bierlein, Matt (R, 97)
• Outman, Pat (R, 91)
• Meerman, Luke (R, 89)
• Neyer, Jerry (R, 92)
• Prestin, David (R, 108)
• Wortz, Jennifer (R, 35)
• Jenkins-Arno, Nancy (R, 34)
• Cavitt, Cameron (R, 106)

Latest actions

1. October 21, 2026: bill electronically reproduced 10/21/2026
2. October 21, 2026: referred to Committee on Economic Competitiveness
3. October 21, 2026: read a first time
4. October 21, 2026: introduced by Representative Rep. Gina Johnsen

Common questions

What is HB6438?

HB6438 is a bill in the Michigan Legislature (103rd Legislature): Individual income tax: credit; credit for owners of agricultural assets who sell or rent agricultural assets to beginning farmers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281. TIE BAR WITH: HB 6437'26.

What does HB6438 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 281.

What is the status of HB6438?

In committee as of October 21, 2026. Latest action: bill electronically reproduced 10/21/2026 (October 21, 2026).

Who sponsored HB6438?

Johnsen, Gina (R, 78), with 11 co-sponsors.

Where is the official record for HB6438?

On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-HB-6438