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HB4059 • 2026

Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.

Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.

Children Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Nancy DeBoer (District 86), Kathy Schmaltz (District 46), Karl Bohnak (District 109), Ken Borton (District 105), Brian BeGole (District 71), David Prestin (District 108), Gregory Markkanen (District 110), Douglas Wozniak (District 59), Mike Hoadley (District 99), Jason Woolford (District 50), Joseph Pavlov (District 64), Tom Kunse (District 100), Steve Frisbie (District 44), Gina Johnsen (District 78), Alicia St. Germaine (District 62), Jamie Thompson (District 28), Rylee Linting (District 27), Luke Meerman (District 89), Jimmie Wilson (District 32)
Last action
2025-02-05
Official status
bill electronically reproduced 02/04/2025
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details about the specific baby and toddler items that will be exempt from use tax, so this information cannot be included in the summary.

Exemption from Use Tax for Certain Baby and Toddler Items

This law amends existing tax laws to add an exemption for certain baby and toddler items.

What This Bill Does

  • Amends the existing use tax laws by adding a new section that provides exemptions for specific baby and toddler products.

Who It Names or Affects

  • Families with young children who buy certain baby or toddler items.
  • Retailers selling baby and toddler products.

Terms To Know

Use Tax
A tax that people pay when they buy things from other states or online without paying sales tax at the time of purchase.
Exemption
An item or situation where a person does not have to pay taxes on something.

Limits and Unknowns

  • The specific types of baby and toddler items that are exempt from use tax are listed in the new section, but this information is not provided in the official source material.
  • It is unclear which exact products will be included until the law specifies them.

Bill History

  1. 2025-02-05 HJ 12 Pg. 95

    bill electronically reproduced 02/04/2025

  2. 2025-02-04 HJ 11 Pg. 90

    introduced by Representative Rep. Nancy DeBoer

  3. 2025-02-04 HJ 11 Pg. 90

    read a first time

  4. 2025-02-04 HJ 11 Pg. 90

    referred to Committee on Economic Competitiveness

Official Summary Text

Use tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4mm.