2026 House Bill 5785

Use tax: exemptions; compliance with enterprise data center construction labor act; require.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4cc (MCL 205.94cc), as amended by 2024 PA 181.

AI Analysis – Experimental

Amends Michigan's Use Tax Act to extend and expand tax exemptions for data center equipment, establishing stricter job creation, environmental, and labor compliance requirements for qualifying data centers, with oversight and enforcement by the Michigan Strategic Fund.

Introduced in the House

April 14, 2026

Introduced by Rep. Reggie Miller (D-31)

Referred to the Committee on Government Operations