2026 House Bill 5991

Corporate income tax: credits; film incentive credit; restore.

A bill to amend 1967 PA 281, entitled “Income tax act of 1967,” by amending sections 701, 703, and 843 (MCL 206.701, 206.703, and 206.843), section 701 as amended by 2024 PA 177, section 703 as amended by 2016 PA 158, and section 843 as added by 2021 PA 135, and by adding sections 285 and 678.

Mackinac Center Analysis

House Bills 5991 and 5992 re-establish a multi-tiered film and digital media production tax credit program in Michigan, offering substantial incentives for in-state production expenditures, local hiring, and use of diverse vendors. This program was attempted back in the late 2000s and early 2010s and found to be ineffective at creating a sustained Michigan film industry independent of government subsidies.

Introduced in the House

May 19, 2026

Introduced by Rep. Doug Wozniak (R-59) and 11 co-sponsors

Co-sponsored by Reps. Peter Herzberg (D-25), Jimmie Wilson (D-32), Jason Hoskins (D-18), Jennifer Conlin (D-48), Matt Longjohn (D-40), Mike McFall (D-14), Jasper Martus (D-69), Stephanie Young (D-16), Julie Rogers (D-41), Tonya Myers Phillips (D-7) and Phil Skaggs (D-80)

Referred to the Committee on Government Operations