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HB5292 • 2026

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act. Amends secs. 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680); adds sec. 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519). TIE BAR WITH: HB 5293'25

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act. Amends secs. 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680); adds sec. 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519). TIE BAR WITH: HB 5293'25

Taxes
Active

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

Sponsor
Mark Tisdel (District 55), Sarah Lightner (District 45)
Last action
2025-12-02
Official status
bill electronically reproduced 11/13/2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act. Amends secs. 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680); adds sec. 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519). TIE BAR WITH: HB 5293'25

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act.

What This Bill Does

  • Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act.
  • Amends secs.
  • 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680); adds sec.
  • 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519).

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-12-02 HJ 111 Pg. 0

    bill electronically reproduced 11/13/2025

  2. 2025-11-13 HJ 110 Pg. 1843

    introduced by Representative Rep. Mark Tisdel

  3. 2025-11-13 HJ 110 Pg. 1843

    read a first time

  4. 2025-11-13 HJ 110 Pg. 1843

    referred to Committee on Finance

Official Summary Text

Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act. Amends secs. 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680); adds sec. 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519). TIE BAR WITH: HB 5293'25