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HB4120 • 2026

Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: HR 0002'25

Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: HR 0002'25

Taxes
Active

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

Sponsor
Joey Andrews (District 38), Mark Tisdel (District 55), Joseph Fox (District 101), Mike Mueller (District 72), Jaime Greene (District 65), Alicia St. Germaine (District 62), Joseph Aragona (District 60), Tim Kelly (District 93), Jay DeBoyer (District 63), Steve Frisbie (District 44), Samantha Steckloff (District 19), Ron Robinson (District 58), Bill Schuette (District 95), Jason Woolford (District 50), Joseph Pavlov (District 64), Gina Johnsen (District 78), Pat Outman (District 91)
Last action
2026-06-18
Official status
referred to Committee on Rules
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details about the specific types of aircraft and equipment exempt from the use tax, nor does it confirm a tie bar with another house resolution.

Tax Break for Certain Aircraft and Aviation Equipment

This law removes the use tax on certain aircraft and aviation equipment purchases.

What This Bill Does

  • Amends section 4k of a 1937 law about taxes to exempt specific types of aircraft from the use tax.
  • Exempts certain aviation equipment from the use tax.

Who It Names or Affects

  • People and businesses buying specific types of aircraft.
  • Companies purchasing certain aviation equipment.

Terms To Know

Use tax
A tax on items bought in another state but used or stored in your home state.
Exemption
An exception that allows certain people or businesses to avoid paying a tax.

Limits and Unknowns

  • The specific types of aircraft and equipment exempt from the use tax are not detailed in this summary.
  • It is unclear how many people or companies will be affected by this change.

Bill History

  1. 2026-06-18 HJ 49 Pg. 0

    referred to Committee on Rules

  2. 2025-11-04 HJ 106 Pg. 1763

    read a second time

  3. 2025-11-04 HJ 106 Pg. 1763

    placed on third reading

  4. 2025-05-06 HJ 43 Pg. 465

    reported with recommendation without amendment

  5. 2025-05-06 HJ 43 Pg. 465

    referred to second reading

  6. 2025-02-26 HJ 21 Pg. 169

    bill electronically reproduced 02/25/2025

  7. 2025-02-25 HJ 20 Pg. 151

    introduced by Representative Rep. Joey Andrews

  8. 2025-02-25 HJ 20 Pg. 151

    read a first time

  9. 2025-02-25 HJ 20 Pg. 151

    referred to Committee on Finance

Official Summary Text

Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4k of 1937 PA 94 (MCL 205.94k). TIE BAR WITH: HR 0002'25