2025 Senate Bill 235

Corporate income tax: credits; credit for use of sustainable aviation fuel; provide for.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” (MCL 206.1 to 206.847) by adding section 678.

AI Analysis – Experimental

SB 235 introduces a tax credit for sustainable aviation fuel produced in Michigan, contingent on greenhouse gas emission reductions, with a maximum credit of $2.00 per gallon, effective January 1, 2025, and dependent on the enactment of Senate Bill No. 236.

Introduced in the Senate

April 22, 2025

Introduced by Sen. Sam Singh (D-28) and six co-sponsors

Co-sponsored by Sens. Kevin Daley (R-26), Joseph Bellino (R-16), Dan Lauwers (R-25), Dayna Polehanki (D-5), Roger Victory (R-31) and Sue Shink (D-14)

Referred to the Committee on Natural Resources and Agriculture

June 11, 2025

Reported with substitute S-1

June 12, 2025

Referred to the Committee of the Whole

June 17, 2025

Reported with substitute S-1

Substitute S-1 concurred in by voice vote

June 25, 2025

Substitute S-2 offered by Sen. Sam Singh (D-28)

The substitute passed by voice vote

Passed in the Senate 28 to 8 (details)

Received in the House

June 25, 2025

Referred to the Committee on Transportation and Infrastructure