2025 House Bill 4124

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding sections 677a and 717a.

Official record

AI Analysis – Experimental

House Bills 4124-4129 amend the Income Tax Act to provide tax credits for research and development in advanced nuclear reactor technologies, with a total annual cap of $2.5 million, effective from 2026.

Introduced in the House

Feb. 25, 2025

Introduced by Rep. Pauline Wendzel (R-39) and 16 co-sponsors

Co-sponsored by Reps. Jaime Greene (R-65), Samantha Steckloff (D-19), Karl Bohnak (R-109), Jason Woolford (R-50), David Prestin (R-108), Doug Wozniak (R-59), Joey Andrews (D-38), Brian BeGole (R-71), Mike McFall (D-14), Bill Schuette (R-95), Gregory Alexander (R-98), Jamie Thompson (R-28), Joseph Aragona (R-60), Greg VanWoerkom (R-88), William Bruck (R-30) and Stephen Wooden (D-81)

Referred to the Committee on Energy

March 25, 2025

Reported with substitute H-1

Oct. 23, 2025

Substitute H-1 concurred in by voice vote

Oct. 28, 2025

Passed in the House 78 to 26 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

Received in the Senate

Oct. 30, 2025

Referred to the Committee on Energy and Environment