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SB 459

Individual income tax: credit; credit for certain user fees incurred to operate a vehicle on a public service facility; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 281.

2025-2026 Regular Session Introduced by Darrin Camilleri

Michigan bill creates state income tax credit for drivers' tolls paid on public service facilities, reducing taxes for toll road users.

REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
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Bill Summary · SB 459

Legislative bill overview

SB 459 proposes to amend Michigan's income tax law by adding a new section that would create a tax credit for individuals who pay user fees to operate vehicles on public service facilities (such as toll roads). The bill allows taxpayers to claim these fees as a credit against their state income tax liability.

Why is this important

This bill directly affects Michigan drivers' tax burdens by potentially reducing state income taxes for those who use toll facilities. It represents a policy choice about whether the state should subsidize toll road usage through the tax system, which could impact state revenue while benefiting regular toll road users.

Potential points of contention

  • Revenue impact: The credit reduces state tax revenue, requiring either budget cuts elsewhere or demonstration that economic benefits justify the cost
  • Equity concerns: The benefit primarily flows to higher-income commuters who use toll facilities regularly, potentially creating unequal tax treatment
  • Scope ambiguity: The bill's summary doesn't specify which facilities qualify, fee limits, or credit amounts, leaving implementation details unclear
  • Alternative policy: Critics may argue direct toll reduction or public investment in non-toll infrastructure would be more efficient than a tax credit approach

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

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