---
type: "Bill"
title: "Use tax: exemptions; motor fuel sales; exempt. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4gg. TIE BAR WITH: HB 4180'25, HB 4181'25, HB 4183'25, SB 0578'25"
description: "Use tax: exemptions; motor fuel sales; exempt. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4gg. TIE BAR WITH: HB 4180'25, HB 4181'25, HB 4183'25, SB 0578'25"
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2025-2026"
identifier: "HB 4182"
citation: "Michigan HB 4182 (2025-2026)"
classification: ["bill"]
subjects: ["Use tax: exemptions"]
status: "enacted"
primary_sponsors: ["Bradley Slagh"]
version_count: 12
action_count: 36
vote_count: 3
first_action: "2025-03-06"
last_action: "2025-10-08"
source: "openstates"
source_identifier: "ocd-bill/43b3e3f6-a4ab-4e52-991e-b79a2701f932"
source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4182"
source_hash: "9315276c6b82637cd68a96d7e0cf7ddea59b06a1d759ccc991ac70b7db890763"
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 4182 (2025-2026) — Use tax: exemptions; motor fuel sales; exempt. Amends sec. 21 of 1937 PA 94 (MCL 205.111) & adds sec. 4gg. TIE BAR WITH: HB 4180'25, HB 4181'25, HB 4183'25, SB 0578'25

## 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/2025-2026/billengrossed/House/pdf/2025-HEBH-4182.pdf)
2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billengrossed/House/pdf/2025-HEBS-4182.pdf)
3. **House Concurred Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billconcurred/House/pdf/2025-HCB-4182.pdf)
4. **House Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/billintroduced/House/pdf/2025-HIB-4182.pdf)
5. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2025-2026/publicact/pdf/2025-PA-0019.pdf)
6. **Substitute (H-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4182-0N296.pdf)
7. **Substitute (H-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4182-0O339.pdf)
8. **Substitute (S-2)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBS-4182-00C720.pdf)
9. **Substitute (S-2) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBS-4182-00D421.pdf)
10. **Substitute (S-2) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBS-4182-0D2822.pdf)
11. **Substitute (S-2) - 4** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4182-0T3328.pdf)
12. **Substitute (S-2) - 5** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2025-HCVBH-4182-0Q2331.pdf)

## Votes

- passed; given immediate effect Roll Call #35 Yeas 65 Nays 43 Excused 0 Not Voting 2 — **65–43** (pass) · lower
- roll call Roll Call #251 Yeas 101 Nays 8 Excused 0 Not Voting 1 — **101–8** (pass) · lower
- PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 271 YEAS 31 NAYS 5 EXCUSED 1 NOT VOTING 0 — **24–5** (pass) · upper

## Sponsors

- Bradley Slagh — primary (person)
- Alicia St. Germaine — cosponsor (person)
- Angela Rigas — cosponsor (person)
- Ann Bollin — cosponsor (person)
- Brian BeGole — cosponsor (person)
- Cameron Cavitt — cosponsor (person)
- Curtis VanderWall — cosponsor (person)
- David Martin — cosponsor (person)
- David Prestin — cosponsor (person)
- Donni Steele — cosponsor (person)
- Gina Johnsen — cosponsor (person)
- Gregory Alexander — cosponsor (person)
- Gregory Markkanen — cosponsor (person)
- Jamie Thompson — cosponsor (person)
- Jason Woolford — cosponsor (person)
- Jay DeBoyer — cosponsor (person)
- John Roth — cosponsor (person)
- Ken Borton — cosponsor (person)
- Luke Meerman — cosponsor (person)
- Mark Tisdel — cosponsor (person)
- Matt Bierlein — cosponsor (person)
- Mike Hoadley — cosponsor (person)
- Nancy Jenkins-Arno — cosponsor (person)
- Pat Outman — cosponsor (person)
- Sarah Lightner — cosponsor (person)
- Steve Frisbie — cosponsor (person)
- Thomas Kuhn — cosponsor (person)
- Tim Kelly — cosponsor (person)
- Tom Kunse — cosponsor (person)
- William Bruck — cosponsor (person)

## Timeline

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

- **2025-03-06** introduced by Representative Rep. Bradley Slagh `introduction`
- **2025-03-06** read a first time `reading-1`
- **2025-03-06** referred to Committee on Transportation and Infrastructure `referral-committee`
- **2025-03-11** bill electronically reproduced 03/06/2025
- **2025-03-18** reported with recommendation with substitute (H-1) `committee-passage`
- **2025-03-18** referred to second reading
- **2025-03-18** read a second time `reading-2`
- **2025-03-18** substitute (H-1) adopted
- **2025-03-18** placed on third reading
- **2025-03-19** read a third time `reading-3`
- **2025-03-19** passed; given immediate effect Roll Call #35 Yeas 65 Nays 43 Excused 0 Not Voting 2 `passage`
- **2025-03-19** transmitted
- **2025-04-15** PASSED BY HOUSE WITH IMMEDIATE EFFECT `passage`
- **2025-04-15** REFERRED TO COMMITTEE ON APPROPRIATIONS `referral-committee`
- **2025-10-02** DISCHARGE COMMITTEE APPROVED
- **2025-10-02** PLACED ON ORDER OF GENERAL ORDERS
- **2025-10-02** RULES SUSPENDED FOR IMMEDIATE CONSIDERATION
- **2025-10-02** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-2) `committee-passage`
- **2025-10-02** SUBSTITUTE (S-2) CONCURRED IN
- **2025-10-02** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-2)
- **2025-10-03** RULES SUSPENDED
- **2025-10-03** PLACED ON IMMEDIATE PASSAGE
- **2025-10-03** PASSED; GIVEN IMMEDIATE EFFECT ROLL CALL # 271 YEAS 31 NAYS 5 EXCUSED 1 NOT VOTING 0 `passage`
- **2025-10-03** TITLE AMENDED
- **2025-10-03** RETURNED TO HOUSE
- **2025-10-03** returned from Senate with substitute (S-2) with immediate effect and title amendment
- **2025-10-03** laid over one day under the rules
- **2025-10-03** rule suspended
- **2025-10-03** Senate substitute (S-2) concurred in
- **2025-10-03** roll call Roll Call #251 Yeas 101 Nays 8 Excused 0 Not Voting 1
- **2025-10-03** title amendment agreed to
- **2025-10-03** bill ordered enrolled
- **2025-10-07** presented to the Governor 10/06/2025 03:12 PM `executive-receipt`
- **2025-10-08** approved by the Governor 10/07/2025 12:08 PM `executive-signature`
- **2025-10-08** filed with Secretary of State 10/07/2025 01:24 PM
- **2025-10-08** assigned PA 19'25 with immediate effect

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/43b3e3f6-a4ab-4e52-991e-b79a2701f932`. Confidence: reported (aggregated from official Michigan legislature records).