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SB-938, As Passed Senate, May 19, 2026
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SENATE BILL NO. 938
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.847) by adding sections 281 and 678.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 281. (1) For tax years that begin on and after January 1, 1
2026, a qualified taxpayer that sells a mobile home park or 2
seasonal mobile home park during the tax year to a resident of the 3
mobile home park or seasonal mobile home park or a resident's 4
association or cooperative after giving notice of the intent to 5
April 29, 2026, Introduced by Senators HAUCK, CHERRY, BAYER, OUTMAN, CHANG,
IRWIN, SHINK and CAVANAGH and referred to Committee on Regulatory Affairs.
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sell to another person as required under section 30m of the mobile 1
home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit 2
against the tax imposed under this part in an amount equal to 15% 3
of the purchase price. To claim the credit, the qualified taxpayer 4
must submit a copy of the notice required under section 30m of the 5
mobile home commission act, 1987 PA 96, MCL 125.2330m, and a copy 6
of the settlement statement related to the purchase with the annual 7
return filed under this part on which the credit under this section 8
is claimed. 9
(2) For a taxpayer who is a member of a flow-through entity 10
that qualifies for the credit under this section, that taxpayer may 11
claim a credit against the member's tax liability under this part 12
based on the member's distributive share of business income 13
reported from that flow-through entity or an alternative method 14
approved by the department. 15
(3) If the amount of the credit allowed under this section 16
exceeds the tax liability of the taxpayer for the tax year, that 17
portion of the credit that exceeds the tax liability of the 18
taxpayer for the tax year shall not be refunded. 19
(4) As used in this section: 20
(a) "Mobile home park" and "seasonal mobile home park" mean 21
those terms as defined in section 2 of the mobile home commission 22
act, 1987 PA 96, MCL 125.2302. 23
(b) "Qualified taxpayer" means a taxpayer that is the owner of 24
a mobile home park or a seasonal mobile home park and is licensed 25
under the mobile home commission act, 1987 PA 96, MCL 125.2301 to 26
125.2350. 27
Sec. 678. (1) For tax years that begin on and after January 1, 28
2026, a qualified taxpayer that sells a mobile home park or 29
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Final Page
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seasonal mobile home park during the tax year to a resident of the 1
mobile home park or seasonal mobile home park or a resident's 2
association or cooperative after giving notice of the intent to 3
sell to another person as required under section 30m of the mobile 4
home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit 5
against the tax imposed under this part in an amount equal to 15% 6
of the purchase price. To claim the credit, the qualified taxpayer 7
must submit a copy of the notice required under section 30m of the 8
mobile home commission act, 1987 PA 96, MCL 125.2330m, and a copy 9
of the settlement statement related to the purchase with the annual 10
return filed under this part on which the credit under this section 11
is claimed. 12
(2) If the amount of the credit allowed under this section 13
exceeds the tax liability of the taxpayer for the tax year, that 14
portion of the credit that exceeds the tax liability of the 15
taxpayer for the tax year shall not be refunded. 16
(3) As used in this section: 17
(a) "Mobile home park" and "seasonal mobile home park" mean 18
those terms as defined in section 2 of the mobile home commission 19
act, 1987 PA 96, MCL 125.2302. 20
(b) "Qualified taxpayer" means a taxpayer that is the owner of 21
a mobile home park or a seasonal mobile home park and is licensed 22
under the mobile home commission act, 1987 PA 96, MCL 125.2301 to 23
125.2350. 24
Enacting section 1. This amendatory act does not take effect 25
unless Senate Bill No. 937 of the 103rd Legislature is enacted into 26
law. 27