2025 Senate Bill 498

Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for.

A bill to amend 1933 PA 167, entitled “General sales tax act,” by amending section 25 (MCL 205.75), as amended by 2023 PA 20, and by adding sections 12a and 25a.

AI Analysis – Experimental

Senate Bills 498 and 499 create temporary sales and use tax refund programs from 2025 to 2030 that reimburse Michigan families and teachers for eligible back-to-school purchases, supported by dedicated funding and administrative processes to enhance educational affordability.

Introduced in the Senate

Aug. 13, 2025

Introduced by Sen. Jeff Irwin (D-15)

Referred to the Committee on Education