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HB4124 • 2026

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 677a & 717a. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4128'25

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 677a & 717a. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4128'25

Energy Taxes
Active

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

Sponsor
Pauline Wendzel (District 39), Jaime Greene (District 65), Samantha Steckloff (District 19), Karl Bohnak (District 109), Jason Woolford (District 50), David Prestin (District 108), Douglas Wozniak (District 59), Joey Andrews (District 38), Brian BeGole (District 71), Mike McFall (District 14), Bill Schuette (District 95), Gregory Alexander (District 98), Jamie Thompson (District 28), Joseph Aragona (District 60), Greg VanWoerkom (District 88), William Bruck (District 30), Stephen Wooden (District 81)
Last action
2025-10-30
Official status
REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the terms or conditions of the tax credit, such as eligibility criteria or the amount of the credit.

Tax Credit for Small Nuclear Reactor Research

This law would add a new section to the existing corporate income tax rules, allowing companies that research and develop advanced small modular nuclear reactors to get tax credits.

What This Bill Does

  • Adds two new sections (677a & 717a) to the Corporate Income Tax Act of 1967.

Who It Names or Affects

  • Companies involved in researching and developing advanced small modular nuclear reactors

Terms To Know

Corporate Income Tax
A tax that businesses pay based on their profits.
Tax Credit
An amount of money a company can subtract from the taxes it owes to the government.

Limits and Unknowns

  • The bill does not specify how much the tax credit will be.
  • It is unclear which companies would qualify for this new tax credit.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

H-1

5

reported with recommendation with substitute (H-1)

Plain English: reported with recommendation with substitute (H-1) 5

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2025-10-30 SJ 100 Pg. 1699

    PASSED BY HOUSE WITH IMMEDIATE EFFECT

  2. 2025-10-30 SJ 100 Pg. 1699

    REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT

  3. 2025-10-28 HJ 103 Pg. 1713

    read a third time

  4. 2025-10-28 HJ 103 Pg. 1713

    passed; given immediate effect Roll Call #270 Yeas 78 Nays 26 Excused 0 Not Voting 6

  5. 2025-10-28 HJ 103 Pg. 1713

    transmitted

  6. 2025-10-23 HJ 102 Pg. 1682

    read a second time

  7. 2025-10-23 HJ 102 Pg. 1682

    substitute (H-1) adopted

  8. 2025-10-23 HJ 102 Pg. 1682

    placed on third reading

  9. 2025-03-25 HJ 31 Pg. 311

    reported with recommendation with substitute (H-1)

  10. 2025-03-25 HJ 31 Pg. 311

    referred to second reading

  11. 2025-02-26 HJ 21 Pg. 169

    bill electronically reproduced 02/25/2025

  12. 2025-02-25 HJ 20 Pg. 151

    introduced by Representative Rep. Pauline Wendzel

  13. 2025-02-25 HJ 20 Pg. 151

    read a first time

  14. 2025-02-25 HJ 20 Pg. 151

    referred to Committee on Energy

Official Summary Text

Corporate income tax: credits; credit for advanced small modular reactors research and development expenses; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 677a & 717a. TIE BAR WITH: HB 4127'25, HB 4129'25, HB 4125'25, HB 4126'25, HB 4128'25