Michigan 2025-2026 Regular Session Status: Introduced 1 R cosponsors

HB 4424 — Corporate income tax: credits; credit for use of sustainable aviation fuel; provide for. Amends 1967 PA 287 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4425'25

Last action — referred to second reading

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

This bill has been introduced in the House. Introduced December 16, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

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

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Prognosis

Not enough signal yet

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

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 use of sustainable aviation fuel; provide for. Amends 1967 PA 287 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4425'25

Bill Text

What changed in the latest version

45 added · 41 removed

Plain-language change summary

The amended version of Bill HB 4424 delays the start date for a tax credit on sustainable aviation fuel from January 1, 2025, to January 1, 2026. This change gives businesses more time to prepare for compliance with the program. Additionally, the requirement for taxpayers to secure a tax credit certificate from the Department of Environment before claiming the credit has been slightly adjusted in wording for clarity, ensuring that regulations are clear and streamlined. Overall, these changes could impact how quickly companies can adapt to and benefit from new sustainable fuel initiatives.

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HOUSE BILL NO.
SUBSTITUTE FOR HOUSE BILL NO.
4424 May 06, 2025, Introduced by Reps.
4424 A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 678.
Neyer, Kelly, Johnsen, Alexander, Mentzer, Borton, Kunse, Martin, BeGole, Beson, Miller, Wozniak, Roth, Schuette, Bierlein, Outman, Cavitt and VanderWall and referred to Committee on Transportation and Infrastructure.
A bill to amend 1967 PA 281, entitled "Income tax act of 1967," (MCL 206.1 to 206.847) by adding section 678.
(1) Except as otherwise provided under this section and subject to the limitations under this section, for tax years beginning on and after January 1, 2025, a qualified taxpayer may claim a credit against the tax imposed by this part in an amount equal to $1.50 per gallon of sustainable aviation fuel that KAS H00975'25 *_HB4424_INTR_1 gi8uwa 1 satisfies both of the following:
(1) Except as otherwise provided under this section and subject to the limitations under this section, for tax years beginning on and after January 1, 2026 and before January 1, 2036, a qualified taxpayer that complies with subsection (3) may claim a credit against the tax imposed by this part in an amount equal to $1.50 per gallon of sustainable aviation fuel that satisfies both of the following:
(b) Is sold in this state during the tax year by the qualified taxpayer to a purchaser that certifies that the sustainable aviation fuel was purchased for use as fuel in an aircraft departing from an airport in this state.
KAS H00975'25 (H-2) n6yxbj 1 (b) Is sold in this state during the tax year by the qualified taxpayer to a purchaser that certifies that the sustainable aviation fuel was purchased for use as fuel in an aircraft departing from an airport in this state.
(3) To be eligible for a credit under this section, the qualified taxpayer shall attach the certificate received under section 5 of the sustainable aviation fuel incentive program act to the annual return filed under this part on which a credit under this section is claimed.
(3) A taxpayer shall not claim a credit under this section unless the department of environment, Great Lakes, and energy has issued a tax credit certificate to the taxpayer.
The qualified taxpayer shall attach the tax credit certificate to the annual return filed under this part on which a credit under this section is claimed.
A qualified taxpayer is not allowed to claim a credit under this section in an amount greater than the maximum amount stated on the tax credit certificate for the designated tax year.
(a) "Aviation fuel", "greenhouse gas", and "sustainable aviation fuel" mean those terms as defined under section 3 of the sustainable aviation fuel incentive program act.
(a) "Aviation fuel", "greenhouse gas", "sustainable aviation fuel", and "sustainable aviation fuel incentive program" mean those terms as defined under section 3 of the sustainable aviation fuel KAS H00975'25 (H-2) n6yxbj 1 incentive program act.
KAS H00975'25 *_HB4424_INTR_1 gi8uwa (b) "Qualified taxpayer" means a taxpayer that is engaged in the business of producing or blending sustainable aviation fuel in this state and that has been issued a certificate under section 5 of the sustainable aviation fuel incentive program act.
(b) "Qualified taxpayer" means a taxpayer that is engaged in the business of producing or blending sustainable aviation fuel in this state and that has been issued a tax credit certificate.
(c) "Tax credit certificate" means the certificate issued under section 5 of the sustainable aviation fuel incentive program act.
This amendatory act does not take effect unless Senate Bill No.
This amendatory act does not take effect unless House Bill No.
____ (request no.
4425 of the 103rd Legislature is enacted into law.
S01436'25) or House Bill No.
Final Page KAS H00975'25 (H-2) n6yxbj
4425 (request no.
H01436'25) of the 103rd Legislature is enacted into law.
Final Page KAS H00975'25 *_HB4424_INTR_1 gi8uwa
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Action History

  1. referred to second reading

Sponsors

Sponsorship breakdown

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

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

Subjects

taxation environment energy
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Frequently asked questions

What does HB 4424 do?
Corporate income tax: credits; credit for use of sustainable aviation fuel; provide for. Amends 1967 PA 287 (MCL 206.1 - 206.847) by adding sec. 678. TIE BAR WITH: HB 4425'25
Who sponsors HB 4424?
HB 4424 is sponsored by Jerry Neyer (Republican).
What is the current status of HB 4424?
This bill has been introduced in the House. Introduced December 16, 2025. It must pass committee before a floor vote.
Where can I track HB 4424?
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