A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 21 (MCL 205.111), as amended by 2025 PA 19; and to repeal acts and parts of acts.
House Bills 5396–5398 amend Michigan’s sales, use, and property tax laws to repeal the data center equipment tax exemption, adjust revenue allocations to bolster the School Aid Fund while maintaining distributions to local governments and other priorities, and clarify property tax exemption rules for renaissance zone properties, including special provisions for large data centers, contingent on related legislation.
Co-sponsored by Reps.
Referred to the Committee on Economic Competitiveness
