2017 House Bill 4564 / 2018 Public Act 114

Clarify agricultural equipment use tax exemptions

Introduced in the House

May 2, 2017

Introduced by Rep. Tom Barrett (R-71)

To update and expand agricultural equipment exemptions from use tax, and clarify that the exemptions apply only to equipment used in agricultural business operations.

Referred to the Committee on Agriculture

May 24, 2017

Reported without amendment

Without amendment and with the recommendation that the bill pass.

June 6, 2017

Amendment offered by Rep. Tom Barrett (R-71)

To replace the previous version of the bill with one that revises details but does not change the substance as previously described.

The amendment passed by voice vote

Passed in the House 107 to 1 (details)

Received in the Senate

June 7, 2017

Referred to the Committee on Agriculture

Feb. 28, 2018

Reported without amendment

With the recommendation that the substitute (S-2) be adopted and that the bill then pass.

March 22, 2018

Passed in the Senate 34 to 0 (details)

To update and expand agricultural equipment exemptions from use tax, and clarify that the exemptions apply only to equipment used in agricultural business operations.

Received in the House

March 22, 2018

April 11, 2018

Substitute offered by Rep. Jon Hoadley (D-60)

To replace the previous version of the bill with one that expresses Democratic caucus preferences.

The substitute failed by voice vote

Substitute offered by Rep. Dan Lauwers (R-81)

To replace the previous version of the bill with one that makes the new exemptions retroactive for up to six years.

The substitute passed by voice vote

Amendment offered by Rep. Dan Lauwers (R-81)

To clarify the application of the proposed provisions to a farm's barn or shop.

The amendment passed by voice vote

Passed in the House 86 to 23 (details)

To update and expand agricultural equipment exemptions from use tax, and clarify that the exemptions apply only to equipment used in agricultural business operations. The bill would make the new exemptions retroactive for up to six years.

Received in the Senate

April 12, 2018

Passed in the Senate 35 to 0 (details)

Signed by Gov. Rick Snyder

April 25, 2018