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

HB 4124 — 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

Last action — REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT

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

This bill has passed the House. Introduced October 30, 2025. It now moves to the second chamber.

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

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 48% · moderate confidence

  • Passed House

    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).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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

Bill Text

What changed in the latest version

7 added · 6 removed

Plain-language change summary

The latest version of Bill HB 4124 includes some new lines of text while removing others. Specifically, seven lines have been added to clarify certain provisions of the bill, while six lines have been taken out, likely to streamline the overall language. This change is important because it can enhance understanding and effectiveness of the bill, making it clearer for lawmakers and the public to grasp its purpose and implications.

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SUBSTITUTE FOR HOUSE BILL NO.
HB-4124, As Passed House, October 28, 2025 SUBSTITUTE FOR HOUSE BILL NO.
KAS H00154'25 (H-1) 8dfn9t 1 (2) To be eligible for a credit under this section, a taxpayer must submit, in a form and manner as prescribed by the department, a tentative claim for which a credit under this section is sought to the department on or before March 15 after the calendar year ending with or within the tax year for which the taxpayer intends to submit a claim for the credit on the taxpayer's annual return required under this part.
KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb 1 (2) To be eligible for a credit under this section, a taxpayer must submit, in a form and manner as prescribed by the department, a tentative claim for which a credit under this section is sought to the department on or before March 15 after the calendar year ending with or within the tax year for which the taxpayer intends to submit a claim for the credit on the taxpayer's annual return required under this part.
(4) If the amount of the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability of the taxpayer for the tax year must not be refunded but may be carried forward to offset tax liability under this act in subsequent tax years for a period not to exceed 15 tax years or until used up, KAS H00154'25 (H-1) 8dfn9t 1 whichever occurs first.
(4) If the amount of the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability of the taxpayer for the tax year must not be refunded but may be carried forward to offset tax liability under this act in subsequent tax years for a period not to exceed 15 tax years or until used up, KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb 1 whichever occurs first.
(1) Except as otherwise provided under this section, for tax years that begin on and after January 1, 2025, an employer may claim a credit against the taxes required to be withheld and remitted to this state under this chapter equal to 15% of the employer's qualified research and development expenses KAS H00154'25 (H-1) 8dfn9t 1 incurred during the tax year.
(1) Except as otherwise provided under this section, for tax years that begin on and after January 1, 2025, an employer may claim a credit against the taxes required to be withheld and remitted to this state under this chapter equal to 15% of the employer's qualified research and development expenses KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb 1 incurred during the tax year.
(4) If the amount of the credit allowed under this section KAS H00154'25 (H-1) 8dfn9t 1 exceeds the tax liability of the employer for the tax year, that portion of the credit that exceeds the tax liability of the employer for the tax year must not be refunded but may be carried forward to offset tax liability under this chapter in subsequent tax years for a period not to exceed 15 tax years or until used up, whichever occurs first.
(4) If the amount of the credit allowed under this section KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb 1 exceeds the tax liability of the employer for the tax year, that portion of the credit that exceeds the tax liability of the employer for the tax year must not be refunded but may be carried forward to offset tax liability under this chapter in subsequent tax years for a period not to exceed 15 tax years or until used up, whichever occurs first.
KAS H00154'25 (H-1) 8dfn9t Enacting section 1.
KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb Enacting section 1.
Final Page KAS H00154'25 (H-1) 8dfn9t
Final Page KAS H00154'25 (H-1)_HB4124_APH_1 8hrdkb
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Action History

  1. REFERRED TO COMMITTEE ON ENERGY AND ENVIRONMENT

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 146 not signed on · 25 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

passed; given immediate effect

Passed 78 Yea · 26 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 51500
Democrat 262000
Unaffiliated 1100
Total 782600
% of votes cast 75%25%0%0%
How each member voted (104)
Member Party Vote
O’Neal — Yea
Myers-Phillips — Nay
Alabas Farhat Democrat Yea
Angela Witwer Democrat Yea
Betsy Coffia Democrat Nay
Brenda Carter Democrat Yea
Carrie Rheingans Democrat Nay
Chedrick Greene Democrat Yea
Cynthia Neeley Democrat Yea
Denise Mentzer Democrat Nay
Donavan McKinney Democrat Nay
Dylan Wegela Democrat Nay
Emily Dievendorf Democrat Nay
Erin Byrnes Democrat Nay
Jason M Hoskins Democrat Yea
Jason Morgan Democrat Nay
Jasper Martus Democrat Yea
Jennifer Conlin Democrat Yea
Jimmie Wilson Jr Democrat Nay
Joey Andrews Democrat Yea
John Fitzgerald Democrat Yea
Joseph Tate Democrat Yea
Julie Brixie Democrat Nay
Julie M. Rogers Democrat Yea
Kelly A Breen Democrat Yea
Kimberly Edwards Democrat Nay
Kristian Grant Democrat Nay
Laurie Pohutsky Democrat Nay
Mai Xiong Democrat Yea
Matt Koleszar Democrat Yea
Matt Longjohn Democrat Nay
Mike McFall Democrat Yea
Natalie Price Democrat Nay
Noah Arbit Democrat Yea
Penelope Tsernoglou Democrat Yea
Peter Herzberg Democrat Yea
Phil Skaggs Democrat Yea
Ranjeev Puri Democrat Yea
Reggie Miller Democrat Nay
Regina Weiss Democrat Nay
Samantha Steckloff Democrat Yea
Sharon MacDonell Democrat Nay
Stephanie A Young Democrat Nay
Stephen Wooden Democrat Yea
Tullio Liberati Jr. Democrat Yea
Tyrone Carter Democrat Yea
Veronica Paiz Democrat Nay
Will Snyder Democrat Yea
Alicia St. Germaine Republican Yea
Angela Rigas Republican Yea
Ann M. Bollin Republican Yea
Bill Schuette Republican Yea
Brad Paquette Republican Yea
Bradley Slagh Republican Yea
Brian BeGole Republican Yea
Bryan Posthumus Republican Yea
Cameron Cavitt Republican Yea
Curtis S VanderWall Republican Yea
David Prestin Republican Yea
David W. Martin Republican Yea
Donni Steele Republican Nay
Douglas C Wozniak Republican Yea
Gina Johnsen Republican Yea
Greg VanWoerkom Republican Yea
Gregory Alexander Republican Yea
Gregory Markkanen Republican Yea
James DeSana Republican Nay
Jamie Thompson Republican Yea
Jason Woolford Republican Yea
Jay DeBoyer Republican Yea
Jennifer Wortz Republican Nay
Jerry Neyer Republican Yea
John R. Roth Republican Yea
Joseph A. Aragona Republican Yea
Joseph Fox Republican Nay
Joseph Pavlov Republican Yea
Josh Schriver Republican Yea
Karl Bohnak Republican Yea
Kathy Schmaltz Republican Yea
Ken Borton Republican Yea
Luke Meerman Republican Yea
Mark A Tisdel Republican Yea
Matt Hall Republican Yea
Matt Maddock Republican Yea
Matthew Bierlein Republican Yea
Mike Harris Republican Yea
Mike Hoadley Republican Yea
Mike Mueller Republican Yea
Nancy Jenkins-Arno Republican Yea
Parker Fairbairn Republican Yea
Pauline Wendzel Republican Yea
Phil Green Republican Yea
Rachelle Smit Republican Yea
Rick Outman Republican Yea
Ron Robinson Republican Yea
Rylee Linting Republican Yea
Sarah Lightner Republican Yea
Steve Carra Republican Nay
Steve Frisbie Republican Yea
Thomas Kuhn Republican Yea
Tim Kelly Republican Yea
Timothy Beson Republican Yea
Tom Kunse Republican Yea
William Bruck Republican Yea

Official roll call →

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

Passed 78 Yea · 26 Nay
Party YeaNayPresentNot Voting
Republican 51500
Democrat 252000
Unaffiliated 2100
Total 782600
% of votes cast 75%25%0%0%
How each member voted (104)
Member Party Vote
O’Neal — Yea
Myers-Phillips — Nay
St. Germaine — Yea
Alabas Farhat Democrat Yea
Angela Witwer Democrat Yea
Betsy Coffia Democrat Nay
Brenda Carter Democrat Yea
Carrie Rheingans Democrat Nay
Cynthia Neeley Democrat Yea
Denise Mentzer Democrat Nay
Donavan McKinney Democrat Nay
Dylan Wegela Democrat Nay
Emily Dievendorf Democrat Nay
Erin Byrnes Democrat Nay
Jason M Hoskins Democrat Yea
Jason Morgan Democrat Nay
Jasper Martus Democrat Yea
Jennifer Conlin Democrat Yea
Jimmie Wilson Jr Democrat Nay
Joey Andrews Democrat Yea
John Fitzgerald Democrat Yea
Joseph Tate Democrat Yea
Julie Brixie Democrat Nay
Julie M. Rogers Democrat Yea
Kelly A Breen Democrat Yea
Kimberly Edwards Democrat Nay
Kristian Grant Democrat Nay
Laurie Pohutsky Democrat Nay
Mai Xiong Democrat Yea
Matt Koleszar Democrat Yea
Matt Longjohn Democrat Nay
Mike McFall Democrat Yea
Natalie Price Democrat Nay
Noah Arbit Democrat Yea
Penelope Tsernoglou Democrat Yea
Peter Herzberg Democrat Yea
Phil Skaggs Democrat Yea
Ranjeev Puri Democrat Yea
Reggie Miller Democrat Nay
Regina Weiss Democrat Nay
Samantha Steckloff Democrat Yea
Sharon MacDonell Democrat Nay
Stephanie A Young Democrat Nay
Stephen Wooden Democrat Yea
Tullio Liberati Jr. Democrat Yea
Tyrone Carter Democrat Yea
Veronica Paiz Democrat Nay
Will Snyder Democrat Yea
Angela Rigas Republican Yea
Ann M. Bollin Republican Yea
Bill Schuette Republican Yea
Brad Paquette Republican Yea
Bradley Slagh Republican Yea
Brian BeGole Republican Yea
Bryan Posthumus Republican Yea
Cameron Cavitt Republican Yea
Curtis S VanderWall Republican Yea
David Prestin Republican Yea
David W. Martin Republican Yea
Donni Steele Republican Nay
Douglas C Wozniak Republican Yea
Gina Johnsen Republican Yea
Greg VanWoerkom Republican Yea
Gregory Alexander Republican Yea
Gregory Markkanen Republican Yea
Jaime Greene Republican Yea
James DeSana Republican Nay
Jamie Thompson Republican Yea
Jason Woolford Republican Yea
Jay DeBoyer Republican Yea
Jennifer Wortz Republican Nay
Jerry Neyer Republican Yea
John R. Roth Republican Yea
Joseph A. Aragona Republican Yea
Joseph Fox Republican Nay
Joseph Pavlov Republican Yea
Josh Schriver Republican Yea
Karl Bohnak Republican Yea
Kathy Schmaltz Republican Yea
Ken Borton Republican Yea
Luke Meerman Republican Yea
Mark A Tisdel Republican Yea
Matt Hall Republican Yea
Matt Maddock Republican Yea
Matthew Bierlein Republican Yea
Mike Harris Republican Yea
Mike Hoadley Republican Yea
Mike Mueller Republican Yea
Nancy Jenkins-Arno Republican Yea
Parker Fairbairn Republican Yea
Pauline Wendzel Republican Yea
Phil Green Republican Yea
Rachelle Smit Republican Yea
Rick Outman Republican Yea
Ron Robinson Republican Yea
Rylee Linting Republican Yea
Sarah Lightner Republican Yea
Steve Carra Republican Nay
Steve Frisbie Republican Yea
Thomas Kuhn Republican Yea
Tim Kelly Republican Yea
Timothy Beson Republican Yea
Tom Kunse Republican Yea
William Bruck Republican Yea

Official roll call →

Subjects

taxation energy
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 HB 4124 do?
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
Who sponsors HB 4124?
HB 4124 is sponsored by Pauline Wendzel (Republican).
What is the current status of HB 4124?
This bill has passed the House. Introduced October 30, 2025. It now moves to the second chamber.
Where can I track HB 4124?
Track HB 4124 free on One Click Politics — get push/email alerts when it moves.

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