HB5359

Individual income tax: credit; credit for certain motor fuel retail dealers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.

Introduced·12/11/25
Introduced Text

Michigan HB5359 provides a tax credit for retail dealers selling E15 and E85 fuels from 2026 to 2030.

Michigan HB5359 amends the Michigan income tax law to introduce a tax credit for retail dealers selling E15 and E85 fuels. For tax years from 2026 to 2030, dealers can claim a credit of $0.05 per gallon for E15 fuel and $0.085 per gallon for E85 fuel sold through metered pumps. If the credit exceeds the dealer's tax liability, the excess must be refunded. Definitions include E15 fuel as gasoline with 10-15% ethanol and E85 fuel as a blend with 50-83% ethanol.

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Where it stands

Current
Transportation And Infrastructure Committee
Next
Committee decision

Sponsors

DD
2
5
RRRRR
Democratic CaucusRepublican Caucus

History

Dec 16, 2025

House

Bill Electronically Reproduced 12/11/2025

Dec 11, 2025

House

Introduced By Representative Rep. Matthew Bierlein

Dec 11, 2025

House

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