2026 Senate Bill 972

Use tax: exemptions; offset of the trade in value of personal electronics; provide for.

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

AI Analysis – Experimental

Amends the Michigan Use Tax Act to allow a tax credit for the trade-in value of portable electronic devices when purchasing new or used devices from retailers, contingent on related legislation being enacted.

Introduced in the Senate

May 14, 2026

Introduced by Sen. Roger Victory (R-31)

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