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HB 4971

Use tax: exemptions; sale of baby diapers; exempt. Amends sec. 4 of 1937 PA 94 (MCL 205.94).

2025-2026 Regular Session Introduced by Greg Alexander and 13 co-sponsors

Bill Summary: HB 4971 - Exemption for Sale of Baby Diapers from Michigan Use Tax OverviewHB 4971 is a bill introduced in the Michigan legislature on March 13, 2025. The bill propos

bill electronically reproduced 09/17/2025
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Bill Summary · HB 4971

Bill Summary: HB 4971 - Exemption for Sale of Baby Diapers from Michigan Use Tax

Overview

HB 4971 is a bill introduced in the Michigan legislature on March 13, 2025. The bill proposes to amend the Michigan Use Tax Act to create a sales tax exemption for the retail sale of baby diapers.

Key Provisions

  • Amends Section 4 of the Michigan Use Tax Act (MCL 205.94) to exempt from the state's 6% use tax the retail sale of baby diapers.
  • The exemption would apply to all sales of baby diapers, defined as "absorbent pants, liners, or pads intended to be worn by infants or toddlers and used to collect or contain urine or feces."
  • The exemption would take effect 90 days after the bill is enacted into law.

Rationale and Intent

The primary intent of HB 4971 is to provide tax relief for Michigan families by exempting the purchase of essential baby care items like diapers from the state's use tax. The bill's sponsors cite the financial burden that diaper costs can place on low-income households, especially those with young children.

Potential Impact

  • Consumers purchasing baby diapers in Michigan would see a 6% reduction in the final price they pay, resulting in savings for families.
  • The state estimates the diaper tax exemption could reduce state use tax revenue by approximately $12 million annually.
  • The bill is expected to provide the most significant financial benefit to lower-income Michigan families who spend a greater portion of their budgets on essential baby supplies like diapers.

Procedural Considerations

HB 4971 was electronically reproduced on September 17, 2025, indicating it has been formally introduced in the Michigan House of Representatives. The bill will now go through the regular legislative process, including committee hearings and floor votes in both the House and Senate, before potentially being signed into law by the governor.

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

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