2026 Senate Bill 793

Economic development: plant rehabilitation; industrial facility tax; modify.

A bill to amend 1974 PA 198, entitled “An act to provide for the establishment of plant rehabilitation districts and industrial development districts in local governmental units; to provide for the exemption from certain taxes; to levy and collect a specific tax upon the owners of certain facilities; to impose and provide for the disposition of an administrative fee; to provide for the disposition of the tax; to provide for the obtaining and transferring of an exemption certificate and to prescribe the contents of those certificates; to prescribe the powers and duties of the state tax commission and certain officers of local governmental units; and to provide penalties,” by amending sections 3, 6, 7, and 9 (MCL 207.553, 207.556, 207.557, and 207.559), section 3 as amended by 2010 PA 122, section 6 as amended by 2021 PA 157, section 7 as amended by 2014 PA 514, and section 9 as amended by 2014 PA 513.

Introduced in the Senate

Feb. 19, 2026

Introduced by Sen. Paul Wojno (D-10)

Referred to the Committee on Regulatory Affairs