Scope
House Bill 5397 of 2025 would eliminate the use tax data center exemption: according to the Legislature's bill description it amends section 21 of 1937 PA 94 (MCL 205.111) and repeals section 4cc of 1937 PA 94 (MCL 205.94cc). 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 5397 of the 2025-2026 Michigan legislative session would eliminate the data center use tax exemption by repealing MCL 205.94cc. 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; MCL 205.94cc remains in effect and is a separate record.
- Companion House Bill 5396 of 2025 (sales tax) is a separate 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 use tax exemption (In effect)
Sources
https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-5397