Individual income tax: credit; credit for certain motor fuel retail dealers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679.
Key claim: HB 5359 would create a Michigan income-tax credit for certain motor-fuel retail dealers, such as gas stations.
Abstract
(HB5359 · 103rd Legislature) Individual income tax: credit; credit for certain motor fuel retail dealers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. Sponsor: Rep. Matthew Bierlein ® + 5 co-sponsors In committee: S Transportation And Infrastructure Latest vote: House Third Reading: Given Immediate Effect Roll Call #359 — 77-21 (passed, 2026-08-26) Latest action (2026-09-09): Referred To Committee On Transportation And Infrastructure
Why this matters
A targeted income-tax credit for motor-fuel retailers would carve out a narrow industry-specific benefit within Michigan’s income tax code, joining a growing set of proposed sector-specific credits. For gas station operators, it could offset compliance or operating costs, while for taxpayers it represents a small revenue reduction whose fiscal scale depends on the credit’s eventual size and uptake.