HB4026

Use tax: exemptions; sunset date on exemption for firearm safety devices; extend. Amends sec. 4ll of 1937 PA 94 (MCL 205.94ll).

Chamber Passed·3/13/25

Extends the exemption of firearm safety devices from Michigan's sales and use tax through December 31, 2025.

This bill amends Michigan's Public Act 94 of 1937 to extend the exemption of firearm safety devices from the state's sales and use tax. The exemption, which was initially set to expire on December 31, 2024, will now continue through December 31, 2025. Firearm safety devices include equipment designed to prevent unauthorized access or operation of a firearm, such as devices that deactivate the firearm or secure storage units like gun safes. Sellers must provide a written notice to purchasers and post a notice at all points of sale.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 5–1 · Mar 13, 2025
Current
The Senate
Next
Senate floor vote

Sponsors

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39
6
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Democratic CaucusRepublican Caucus

Roll Call Votes

5 Yea

DRDDD

1 Nay

D

Calendar

Jun 18

12:00 PM

Senate Civil Rights, Judiciary, and Public Safety

Jun 12, 2025

12:00 PM

Senate Civil Rights, Judiciary, and Public Safety

History

Jun 23

Senate

Reported Favorably Without Amendment 6/18/2026

Jun 23

Senate

Referred To Committee Of The Whole

Mar 18, 2025

Senate

Passed By House With Immediate Effect