Scope
House Bill 5396 of 2025 would eliminate the sales tax data center exemption: according to the Legislature's bill description it amends section 25 of 1933 PA 167 (MCL 205.75) and repeals section 4ee of 1933 PA 167 (MCL 205.54ee). It was introduced and referred to the House Committee on Economic Competitiveness on 17 December 2025, and the bill page records no later committee or floor action as of 23 September 2026.
- Geographic scope
- Michigan
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Michigan Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 1 October 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
House Bill 5396 of the 2025-2026 Michigan legislative session would eliminate the data center sales tax exemption by repealing MCL 205.54ee. The Legislature's bill page shows it was introduced and referred to the House Committee on Economic Competitiveness on 17 December 2025, with no later action recorded as of 23 September 2026. It is not enacted and changes nothing unless passed.
What this does not establish
- The quote comes from the official bill description and history on the Legislature's bill page, not from the bill text.
- The bill is not enacted; the sales tax exemption it targets remains a separate in-effect record (mi-mcl-205-54ee-enterprise-data-center-sales-tax-exemption).
- Companion House Bill 5397 of 2025 (use tax) is a separate record; House Bill 5398 of 2025 (property tax) is not part of this record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Enterprise data center sales tax exemption (In effect)
Sources
https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5396