2023 House Bill 4905

Use tax: definitions; data center equipment used by an enterprise data center; exempt.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending section 4cc (MCL 205.94cc), as added by 2015 PA 252.

Mackinac Center Analysis

Extends exemptions of particular data centers from sales and use taxes to 2050. Exemptions are only available to large data centers who meet other criteria and apply for exemptions.

Introduced in the House

July 18, 2023

Introduced by Rep. Alabas Farhat (D-3) and 9 co-sponsors

Co-sponsored by Reps. Joey Andrews (D-38), Penelope Tsernoglou (D-75), Jasper Martus (D-69), Mike McFall (D-8), Will Snyder (D-87), Carrie Rheingans (D-47), Jason Hoskins (D-18), Emily Dievendorf (D-77) and Jim Haadsma (D-44)

Referred to the Committee on Tax Policy

Oct. 18, 2023

Reported without amendment

Nov. 8, 2023

Passed in the House 80 to 29 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

Nov. 9, 2023

Referred to the Committee on Finance, Insurance, and Consumer Protection

March 13, 2024

Reported without amendment

March 14, 2024

Referred to the Committee of the Whole