Film Incentive Tax Credit

Current understanding

To be populated as evidence accumulates.

2026-05-19 — Taxation: administration; film credits; restore. Amends secs. 29, 29a, 29b & 29d of 1984 PA 270 (MCL 125.2029 et seq.) & repeals sec. 29h of 1984 PA 270 (MCL 125.2029h.). TIE BAR WITH: HB 5991’26: cross-connection with film-production-tax-credits: Both address reinstating Michigan film production tax incentives; HB 5992 restores the Strategic Fund Act framework while the film-incentive-credit page tracks the related credit mechanism. (novelty: 2)
2026-05-19 — Corporate income tax: credits; film incentive credit; restore. Amends secs. 701, 703 & 843 of 1967 PA 281 (MCL 206.701 et seq.) & adds secs. 285 & 678. TIE BAR WITH: HB 5992’26: HB 5991 (introduced) would restore a film incentive credit under the Michigan corporate income tax by amending secs. 701, 703 & 843 of 1967 PA 281 and adding new secs. 285 & 678; tie-barred to HB 5992. (novelty: 2)