SB0938

Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26

Chamber Passed·5/19/26

Michigan SB0938 allows a tax credit for selling mobile home parks to residents or resident associations.

Michigan SB0938 amends the state's individual income tax law to allow a tax credit for selling mobile home parks or seasonal mobile home parks to residents or resident associations. The credit equals 15% of the purchase price. To claim the credit, the seller must submit a notice of intent to sell and a settlement statement with their tax return. The credit cannot exceed the seller's tax liability for the year. This bill takes effect only if Senate Bill No. 937 is enacted.

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

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Where it stands

Last
Passed the Senate · 32–2 · May 19
Current
Government Operations Committee
Next
House floor vote

Sponsors

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9
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

32 Yea

RDDRDDDDRRRRDRDRRRDRRRDRDDDDDDDD

2 Nay

RR

3 Absent

RRD

Calendar

May 12

12:00 PM

Senate Housing and Human Services

History

May 19

Senate

Passed Roll Call # 100 Yeas 32 Nays 2 Excused 3 Not Voting 0

May 19

House

Received On 05/19/2026

May 19

House

Read A First Time