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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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