2026 Senate Bill 776

Use tax: other; exemptions for certain watercraft; provide for.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 2 and 4 (MCL 205.92 and 205.94), section 2 as amended by 2023 PA 94 and section 4 as amended by 2021 PA 109.

AI Analysis – Experimental

Senate Bills 776 and 777 would reduce taxes on watercraft by expanding exemptions, capping sales and use taxes on recreational boats, clarifying definitions, and canceling certain past tax assessments tied to delivery and installation.

Introduced in the Senate

Feb. 4, 2026

Introduced by Sens. Kevin Hertel (D-12) and John Damoose (R-37)

Referred to the Committee on Finance, Insurance, and Consumer Protection