2025 Senate Bill 499

Use tax: exemptions; use tax holiday for back-to-school clothing and school supplies; provide for.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 21 (MCL 205.111), as amended by 2023 PA 175, and by adding section 14c.

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