Exempts motor fuel from use tax effective October 1, 2025.

Amends the Use Tax Act to create two new tax exemptions for fuel effective October 1, 2025. Exempts aviation fuel and motor fuel from use tax. For aviation fuel, the bill defines it as fuel according to the Michigan Aeronautics Code, and for motor fuel, it refers to fuel subject to the Motor Fuel Tax Act. Modifies existing reporting requirements for aviation fuel, removing the reporting mandate after September 30, 2025. Adjusts how tax revenues are distributed, including provisions for reconciling and distributing funds related to aviation fuel taxes prior to October 1, 2025. Includes a tie bar provision, meaning it will only take effect if seven related House Bills (HB 4180-4187) are also enacted into law. This legislation appears aimed at providing tax relief for aviation and motor fuel users while maintaining existing mechanisms for fund allocation and reporting.

Pending Committee action.

03/06/2025 Introduced. Read first time and referred to House Committee on Transportation and Infrastructure.