HB5479

Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).

Introduced·1/27/26
Introduced Text

Exempts eligible fuel from sales and use tax in Michigan starting January 1, 2026.

This bill amends Michigan's sales and use tax law to exempt eligible fuel from taxation starting January 1, 2026. Eligible fuel includes motor fuel, alternative fuel, and leaded racing fuel, but excludes certain aviation fuel and fuel used for heating, cooling, or ventilation purposes. The exemption does not apply to electric fuel used to propel a vehicle if it is taxed under other state laws. The bill's enactment is contingent on the passage of other specified bills.

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Mar 10

12:00 PM

House Transportation and Infrastructure

Mar 3

12:00 PM

House Transportation and Infrastructure

History

Mar 10

House

Reported With Recommendation With Substitute (h-1)

Mar 10

House

Referred To Second Reading

Jan 28

House

Bill Electronically Reproduced 01/27/2026