Michigan House Bill 4825 establishes a half-cent tax credit for beverage container distributors starting in 2026

Original title: Corporate income tax: credits; distributor credit for returnable containers; provide for.

Last action · October 23, 2025: referred to second readingSponsors: Angela Witwer and 13 others

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Floor Vote

Passed

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What This Bill Would Do

Michigan House Bill 4825 would create a $0.005 per container tax credit for beverage s starting in tax year 2026, with annual inflation adjustments beginning in 2027. The bill applies to both individual and corporate income taxes and requires distributors to attach specific container reports to their annual tax returns.

Why it matters

s who handle s would see reduced tax liability or receive direct refunds for credits exceeding their tax owed, provided companion legislation is enacted.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Beverage distributors

Distributors may claim a tax credit of $0.005 per returnable container sold, receive refunds for excess credits, and must attach specific container reports to their annual returns.

Directly affected

Pass-through entities and partnerships

Partners, members, or shareholders may claim the credit based on proportionate ownership shares or alternative approved methods.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible to claim the tax credit?

Taxpayers who are s originating a deposit on a beverage container are eligible, provided they attach the required container report to their annual return.

What happens if the credit is larger than the tax I owe?

Any portion of the credit that exceeds your tax liability for the tax year must be refunded to you.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

6 actions

Oct 23, 2025House
referred to second reading
Oct 23, 2025HouseCommittee
reported with recommendation without amendment
Aug 28, 2025House
bill electronically reproduced 08/27/2025
Aug 27, 2025HouseCommittee
referred to Committee on Regulatory Reform
Aug 27, 2025HouseIntroduced
read a first time
Aug 27, 2025HouseIntroduced
introduced by Representative Rep. Angela Witwer

Version history

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