Taxation: administration; film credits; restore. Amends secs. 29, 29a, 29b & 29d of 1984 PA 270 (MCL 125.2029 et seq.) & repeals sec. 29h of 1984 PA 270 (MCL 125.2029h.). TIE BAR WITH: HB 5991'26

2025-2026 Regular Session Introduced by Jennifer Conlin and 11 co-sponsors

The bill aims to restore and adjust Michigan film tax credit administration by reinstating certain practices, repealing a prior provision, and clarifying eligibility and oversight.

bill electronically reproduced 05/19/2026

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Summary of HB 5992 (Michigan, 2025-2026)

Purpose and intent

The bill seeks to modify Michigan’s film tax credit administration by restoring certain provisions related to the film credits program within the state’s taxation framework.

It is paired with HB 5991, indicating a package approach to reforming or adjusting film credits and related administration.

Key provisions and changes

Amends sections 29, 29a, 29b, and 29d of 1984 Public Act 270 (MCL 125.2029 et seq.), which govern the administration and rules for the state’s film tax credits.

While the exact text of the amendments is not provided here, the intent is to alter administrative processes and criteria surrounding the film credits program.

Repeals section 29h of 1984 PA 270 (MCL 125.2029h), effectively removing a specific provision related to film credits that previously existed in statute.

The repeal implies shifting or simplifying certain administrative or eligibility aspects tied to the credits, funding, or compliance.

The overall effect is to “restore” certain administrative mechanisms or practices that might have been changed or removed by prior reforms, with potential adjustments to how credits are earned, claimed, allocated, controlled, or audited.

Who/what is affected

Film production entities, including eligible producers, studios, and related projects seeking Michigan film tax credits.

The Michigan Department of Treasury (or the department responsible for tax administration) and any agencies involved in administering or auditing film credits.

Taxpayers who rely on the film tax credit as part of their project financing.

Potentially affects contractors, vendors, and local communities benefiting from film projects through incentive-supported activity.

Procedural and timeline aspects

Status: Introduced and referred to the Committee on Government Operations on May 19, 2026.

There is a tie with HB 5991, suggesting concurrent consideration of related changes to the film credit program.

The bill will undergo committee review, potential amendments, and eventual floor action and passage before crossing to the other chamber (Senate) as part of the legislative process.

Additional notes

Co-sponsors include a broad group of representatives, indicating bipartisan or cross-chamber interest in reforming or restoring aspects of the film credit administration.

Specific dollar amounts, credit caps, eligibility criteria, recapture provisions, and performance-based requirements are not detailed in the provided summary. The enacted changes likely focus on administrative rules, eligibility procedures, and repeal of a particular subsection to restore prior practices.

If you would like, I can incorporate the exact language from the bill’s text (once available) to map precise changes to each section (29, 29a, 29b, 29d) and the implications for eligibility, cap amounts, audit/recapture provisions, and reporting requirements.