Sales 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: Both are introduced tax-relief measures aimed at reducing the cost of building a new single-family home. (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: Introduced bill would amend 1933 PA 167 (General Sales Tax Act) by adding sec. 4hh to exempt building materials purchased for the construction of a new single-family residence from Michigan sales tax; tie-barred to HB 6269’26. (novelty: 3)