---
type: "Bill"
title: "Corporate income tax: credits; research and development credit for certain employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677 & repeals sec. 716 of 1967 PA 281 (MCL 206.716)."
description: "Corporate income tax: credits; research and development credit for certain employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677 & repeals sec. 716 of 1967 PA 281 (MCL 206.716)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2023-2024"
identifier: "HB 5100"
citation: "Michigan HB 5100 (2023-2024)"
classification: ["bill"]
subjects: ["Corporate income tax: credits", "Economic development: Michigan strategic fund"]
status: "enacted"
primary_sponsors: ["Jasper Martus"]
version_count: 7
action_count: 50
vote_count: 4
first_action: "2023-10-05"
last_action: "2025-02-10"
source: "openstates"
source_identifier: "ocd-bill/1174d999-3cb5-429c-864b-d254b90cb187"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-5100"
source_hash: "27cc9ce4fadba3729a0e5d9ae506e099f4865037d577a5a79f3b26f594ab474e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mi"]
---

# Michigan HB 5100 (2023-2024) — Corporate income tax: credits; research and development credit for certain employers; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 677 & repeals sec. 716 of 1967 PA 281 (MCL 206.716).

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Passed by the House** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBH-5100.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/House/pdf/2023-HEBS-5100.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/House/pdf/2023-HCB-5100.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/House/pdf/2023-HIB-5100.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2024-PA-0186.pdf)
6. **Senate Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billconcurred/Senate/pdf/2023-SCB-5100.pdf)
7. **Substitute (H-2)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-HCVBS-5100-0O3329.pdf)

## Votes

- ROLL CALL: ROLL CALL # 661 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0 — **4–4** (fail) · upper
- passed; given immediate effect Roll Call # 428 Yeas 79 Nays 31 Excused 0 Not Voting 0 — **79–31** (pass) · lower
- roll call Roll Call # 332 Yeas 86 Nays 23 Excused 0 Not Voting 1 — **84–20** (pass) · lower
- PASSED ROLL CALL # 83 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 — **22–13** (pass) · upper

## Sponsors

- Jasper Martus — primary (person)
- Amos O'Neal — cosponsor (person)
- Erin Byrnes — cosponsor (person)
- Jason Hoskins — cosponsor (person)
- Jennifer Conlin — cosponsor (person)
- Joey Andrews — cosponsor (person)
- Julie Rogers — cosponsor (person)
- Laurie Pohutsky — cosponsor (person)
- Rachel Hood — cosponsor (person)
- Ranjeev Puri — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-10-05** introduced by Representative Jasper Martus `introduction`
- **2023-10-05** read a first time `reading-1`
- **2023-10-05** referred to Committee on Economic Development and Small Business `referral-committee`
- **2023-10-10** bill electronically reproduced 10/05/2023
- **2023-10-25** reported with recommendation without amendment `committee-passage`
- **2023-10-25** referred to second reading
- **2023-10-31** read a second time `reading-2`
- **2023-10-31** placed on third reading
- **2023-10-31** substitute (H-1) adopted and amended
- **2023-10-31** placed on immediate passage
- **2023-10-31** read a third time `reading-3`
- **2023-10-31** passed; given immediate effect Roll Call # 428 Yeas 79 Nays 31 Excused 0 Not Voting 0 `passage`
- **2023-10-31** title amended
- **2023-10-31** transmitted
- **2023-11-01** PASSED BY HOUSE WITH IMMEDIATE EFFECT `passage`
- **2023-11-01** RULES SUSPENDED
- **2023-11-01** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2024-03-19** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2024-03-19** SUBSTITUTE (S-1) CONCURRED IN
- **2024-03-19** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2024-03-19** RULES SUSPENDED
- **2024-03-19** PLACED ON IMMEDIATE PASSAGE
- **2024-03-19** PASSED ROLL CALL # 83 YEAS 22 NAYS 13 EXCUSED 3 NOT VOTING 0 `passage`
- **2024-03-19** INSERTED FULL TITLE
- **2024-04-10** RETURNED TO HOUSE
- **2024-04-10** returned from Senate with substitute (S-1) with full title
- **2024-04-10** laid over one day under the rules
- **2024-11-13** substitute (H-2) adopted
- **2024-11-13** Senate substitute (S-1) concurred in as substituted (H-2)
- **2024-11-13** roll call Roll Call # 332 Yeas 86 Nays 23 Excused 0 Not Voting 1
- **2024-11-13** title amended
- **2024-11-13** retransmitted
- **2024-12-20** RECEIVED FROM HOUSE `introduction`
- **2024-12-20** RETURNED FROM HOUSE WITH SUBSTITUTE (H-1) TO SENATE SUBSTITUTE (S-1)
- **2024-12-20** HOUSE AMENDED TITLE
- **2024-12-20** RULES SUSPENDED FOR IMMEDIATE CONSIDERATION
- **2024-12-20** HOUSE SUBSTITUTE (H-1) TO SENATE SUBSTITUTE (S-1) CONCURRED IN
- **2024-12-20** ROLL CALL: ROLL CALL # 661 YEAS 20 NAYS 18 EXCUSED 0 NOT VOTING 0
- **2024-12-20** TITLE AMENDMENT AGREED TO
- **2024-12-20** RETURNED TO HOUSE
- **2024-12-31** re-returned from Senate with concurrence to House substitute (H-1) to Senate substitute (S-1) and full title
- **2024-12-31** bill ordered enrolled 12/23/2024
- **2024-12-31** presented to the Governor 01/08/2025 01:12 PM `executive-receipt`
- **2024-12-31** approved by the Governor 01/13/2025 10:58 AM `executive-signature`
- **2024-12-31** filed with Secretary of State 01/14/2025 08:50 AM
- **2024-12-31** assigned PA 1'25
- **2024-12-31** approved by the Governor 01/13/2025 10:58 AM `executive-signature`
- **2024-12-31** filed with Secretary of State 01/14/2025 08:50 AM
- **2024-12-31** assigned PA 186'24
- **2025-02-10** re-returned from Senate with concurrence to House substitute {0} to Senate substitute {1}

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1174d999-3cb5-429c-864b-d254b90cb187`. Confidence: reported (aggregated from official Michigan legislature records).