2025 House Bill 4825

Corporate income tax: credits; distributor credit for returnable containers; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding sections 279 and 679.

AI Analysis – Experimental

House Bills 4823–4825 of 2025 update Michigan’s liquor laws to regulate nonalcoholic beer and expand tasting room, festival, licensing, and promotional provisions; clarify brand definitions and distribution rules; and create a refundable recycling tax credit for beverage container distributors, with all three bills tied to the enactment of related legislation.

Introduced in the House

Aug. 27, 2025

Introduced by Rep. Angela Witwer (D-76) and 13 co-sponsors

Co-sponsored by Reps. Matt Bierlein (R-97), Joseph Aragona (R-60), Jamie Thompson (R-28), Bill Schuette (R-95), Mark Tisdel (R-55), Tom Kunse (R-100), Angela Rigas (R-79), Tyrone Carter (D-1), Mike McFall (D-14), Tullio Liberati (D-2), Peter Herzberg (D-25), Mike Hoadley (R-99) and Curtis VanderWall (R-102)

Referred to the Committee on Regulatory Reform

Oct. 23, 2025

Reported without amendment