2026 House Bill 5791

Use tax: other; requirements for enterprise data centers; modify.

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

Extends and strengthens Michigan's use tax exemptions for data centers, adding stricter job creation, environmental, and reporting requirements to promote sustainable economic development and ensure accountability.

Introduced in the House

April 14, 2026

Introduced by Rep. Reggie Miller (D-31)

Referred to the Committee on Government Operations