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HB 4825

Corporate income tax: credits; distributor credit for returnable containers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 279 & 679. TIE BAR WITH: HB 4823'25

2025-2026 Regular Session Introduced by Joe Aragona and 13 co-sponsors

Overview: HB 4825, Corporate income tax: credits; distributor credit for returnable containers; provide for, referred to second reading, Introduced March 13, 2025Purpose and Intent

referred to second reading
#corporateincometax:credits #individualincometax:credit
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Bill Summary · HB 4825

Overview: HB 4825, Corporate income tax: credits; distributor credit for returnable containers; provide for, referred to second reading, Introduced March 13, 2025

Purpose and Intent: The goal of this bill is to create a new corporate income tax credit for businesses that distribute and collect returnable beverage containers. The intent is to incentivize the use of reusable packaging and promote more sustainable business practices.

Key Provisions:
- Establishes a corporate income tax credit equal to $0.05 per returnable container distributed and collected
- Applies the credit to both alcoholic and non-alcoholic beverage containers
- Requires businesses to maintain detailed records to substantiate their credit claims

Affected Parties and Impacts:
- Beverage distributors and retailers that handle returnable containers would be eligible for the new tax credit
- This could encourage more widespread adoption of reusable packaging and reduce waste
- The tax credit may also result in lower prices for consumers purchasing beverages in returnable containers

Procedural and Timeline Considerations:
- The bill has been referred to the second reading calendar for further consideration by the legislature
- If enacted, the new corporate tax credit would take effect for the 2026 tax year

Compiled from official sources — confirm details with the bill’s official record.

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