Excludes separately stated trade-in credits for portable electronic devices from the use tax base, lowering the tax paid by consumers; conditional on HB 4376.

Michigan expands sales-tax exemptions for aircraft and parts to boost aviation maintenance and activity, broadening eligibility while costing $4-5 million/year in revenue.

HB 5126 updates Michigan sentencing guidelines by listing theft/larceny offenses (including theft of cargo) with specific guideline classes, tying to HB 5125.

Creates a presumption of equal or near-equal parenting time in parental custody disputes, rebuttable only by clear and convincing evidence, with mandatory written court findings.