Michigan 2025-2026 Regular Session Status: Passed Senate 1 R cosponsors

SB 938 — Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26

Last action — referred to Committee on Government Operations

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced May 19, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Failed a recorded vote

    Failed 1 recorded vote so far — a real headwind.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill provides a tax credit for selling mobile home parks to residents or their associations.

The bill allows qualified taxpayers to claim a tax credit of 15% on the sale of mobile home parks or seasonal mobile home parks to residents or their associations, starting from January 1, 2026. Taxpayers must submit required documents to claim this credit.

What this means for you
  • Small Business: This means potential tax savings for businesses selling mobile home parks to resident groups.

Summary

Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26

Bill Text

What changed in the latest version

4 added · 3 removed

Plain-language change summary

The latest version of Bill SB 938 includes four new lines of text, while three previous lines have been removed. The additions likely bring in new provisions or details that expand or clarify the bill's intent, while the removal of older lines could mean that certain ideas or information were deemed unnecessary or outdated. These changes are important as they can influence how the bill is implemented and understood, affecting the stakeholders involved.

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Latest
SENATE BILL NO.
SB-938, As Passed Senate, May 19, 2026 SENATE BILL NO.
(1) For tax years that begin on and after January 1, 2026, a qualified taxpayer that sells a mobile home park or seasonal mobile home park during the tax year to a resident of the mobile home park or seasonal mobile home park or a resident's association or cooperative after giving notice of the intent to KAS S04829'25_SB0938_INTR_1 viardj 1 sell to another person as required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit against the tax imposed under this part in an amount equal to 15% of the purchase price.
(1) For tax years that begin on and after January 1, 2026, a qualified taxpayer that sells a mobile home park or seasonal mobile home park during the tax year to a resident of the mobile home park or seasonal mobile home park or a resident's association or cooperative after giving notice of the intent to KAS S04829'25_SB938_APS_1 bt1ine 1 sell to another person as required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit against the tax imposed under this part in an amount equal to 15% of the purchase price.
(1) For tax years that begin on and after January 1, 2026, a qualified taxpayer that sells a mobile home park or KAS S04829'25_SB0938_INTR_1 viardj 1 seasonal mobile home park during the tax year to a resident of the mobile home park or seasonal mobile home park or a resident's association or cooperative after giving notice of the intent to sell to another person as required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit against the tax imposed under this part in an amount equal to 15% of the purchase price.
(1) For tax years that begin on and after January 1, 2026, a qualified taxpayer that sells a mobile home park or KAS S04829'25_SB938_APS_1 bt1ine 1 seasonal mobile home park during the tax year to a resident of the mobile home park or seasonal mobile home park or a resident's association or cooperative after giving notice of the intent to sell to another person as required under section 30m of the mobile home commission act, 1987 PA 96, MCL 125.2330m, may claim a credit against the tax imposed under this part in an amount equal to 15% of the purchase price.
Final Page KAS S04829'25_SB0938_INTR_1 viardj
Final Page KAS S04829'25_SB938_APS_1 bt1ine
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Action History

  1. 5/19/2026 - referred to Committee on Government Operations

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 146 not signed on · 5 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (146)

146 members have not signed on to this bill.

Show all 146 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 938 do?
Individual income tax: credit; credit for the sale of mobile home park or seasonal mobile home to residents or resident's association or cooperative; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 281 & 678. TIE BAR WITH: SB 0937'26
Who sponsors SB 938?
SB 938 is sponsored by Roger Hauck (Republican).
What is the current status of SB 938?
This bill has passed the Senate. Introduced May 19, 2026. It now moves to the second chamber.
Where can I track SB 938?
Track SB 938 free on One Click Politics — get push/email alerts when it moves.

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