Use Tax Exemption for New Single-Family Home Building Materials

Current understanding

To be populated as evidence accumulates.

2026-08-26 — Individual income tax: credit; credit for permits associated with building a new single-family residential unit; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 282.: cross-connection with single-family-building-permit-tax-credit: Companion approach to lowering new single-family home construction costs via tax code — this credit targets permit fees while the use-tax measure targets materials. (novelty: 2)
2026-08-26 — Sales tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4hh. TIE BAR WITH: HB 6269’26: cross-connection with sales-tax-new-home-building-materials: The sales-tax exemption bill is tie-barred to HB 6269’26, the parallel use-tax exemption for the same new single-family home building materials; both must pass together to take effect. (novelty: 3)
2026-08-26 — Use tax: exemptions; exemption for building materials purchased for the construction of a new single-family residence; provide for. Amends sec. 2 of 1937 PA 94 (MCL 205.92) & adds sec. 4hh. TIE BAR WITH: HB 6270’26: Introduced bill would amend MCL 205.92 and add section 4hh to exempt building materials purchased to construct a new single-family residence from Michigan’s use tax; tie-barred to HB 6270’26. (novelty: 3)