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

HB 5479 — Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).

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 March 10, 2026. 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.

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Summary

Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).

Bill Text

What changed in the latest version

54 added · 54 removed

Plain-language change summary

The bill HB 5479 was amended to specify that sales of electric fuel for vehicles will be exempt from certain taxes if that fuel is already taxed under the existing motor carrier fuel or motor fuel tax acts. This change clarifies the tax treatment of electric fuel, potentially encouraging the use of electric vehicles by eliminating double taxation. It aims to support the transition to cleaner transportation by ensuring that drivers of electric vehicles aren’t unfairly taxed compared to traditional fuel users.

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HOUSE BILL NO.
SUBSTITUTE FOR HOUSE BILL NO.
5479 January 27, 2026, Introduced by Rep.
5479 A bill to amend 1933 PA 167, entitled "General sales tax act," by amending section 4gg (MCL 205.54gg), as added by 2025 PA 17.
Outman and referred to Committee on Transportation and Infrastructure.
A bill to amend 1933 PA 167, entitled "General sales tax act," by amending section 4gg (MCL 205.54gg), as added by 2025 PA 17.
(2) This act does not apply to use of electric fuel to propel a vehicle if that use is taxed under either the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234, or the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170.
(2) The sale of electric fuel to propel a vehicle is exempt from the tax under this act if that electric fuel is taxed under either the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234, or the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170.
JJR H03610'25 *_HB5479_INTR_1 jm2shp 1 (3) (2) As used in this section:
(3) (2) As used in this section:
(a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(a) "Alternative fuel" means that term as defined in section JJR H03610'25 (H-1) j6o32u 1 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(iv) Motor fuel or alternative fuel sold for residential, commercial, or industrial use for heating, cooling, or ventilation purposes, such as for use in home or building utility systems, furnaces, boilers, space heaters, water heaters, dryers and similar appliances, and heat pumps, including, but not limited to, motor fuel or alternative fuel that is exempt from the sales tax at the additional rate of 2% approved by the electors on March 15, 1994 JJR H03610'25 *_HB5479_INTR_1 jm2shp 1 under section 4n.
(iv) Motor fuel or alternative fuel sold for residential, commercial, or industrial use for heating, cooling, or ventilation purposes, such as for use in home or building utility systems, furnaces, boilers, space heaters, water heaters, dryers and similar appliances, and heat pumps, including, but not limited to, motor fuel or alternative fuel that is exempt from the sales tax at the additional rate of 2% approved by the electors on March 15, 1994 under section 4n.
(v) Liquified petroleum gas, unless the liquified petroleum gas is used or for use as those terms are defined in section 151(j) of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(v) Liquified petroleum gas, unless the liquified petroleum JJR H03610'25 (H-1) j6o32u 1 gas is used or for use as those terms are defined in section 151(j) of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
Final Page JJR H03610'25 *_HB5479_INTR_1 jm2shp
Final Page JJR H03610'25 (H-1) j6o32u
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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.

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"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 energy
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Frequently asked questions

What does HB 5479 do?
Streamline sales and use tax: other; taxation of electric fuel under the IFTA; provide for. Amends sec. 4gg of 1933 PA 167 (MCL 205.54gg).
Who sponsors HB 5479?
HB 5479 is sponsored by Pat Outman (Republican).
What is the current status of HB 5479?
This bill has been introduced in the House. Introduced March 10, 2026. It must pass committee before a floor vote.
Where can I track HB 5479?
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