2021 House Bill 4834 / 2022 Public Act 46

Replace capital equipment tax with on heavy equipment rentals with a new rental tax

Introduced in the House

May 12, 2021

Introduced by Rep. Mark Tisdel (R-45)

To replace the property tax levied on heavy equipment owned by an equipment rental company with a 2% tax on heavy equipment rentals, to be distributed mostly to local governments.

Referred to the Committee on Local Government and Municipal Finance

Oct. 27, 2021

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Nov. 10, 2021

Passed in the House 103 to 2 (details)

Received in the Senate

Nov. 30, 2021

Referred to the Committee on Local Government

Feb. 1, 2022

Reported without amendment

With the recommendation that the bill pass.

March 1, 2022

Passed in the Senate 35 to 2 (details)

To replace the property tax levied on heavy equipment owned by an equipment rental company with a 2% tax on heavy equipment rentals, to be distributed mostly to local governments.

Received in the House

March 1, 2022

March 2, 2022

Passed in the House 99 to 5 (details)

To concur with the Senate-passed version of the bill.

March 15, 2022

Motion to reconsider by Rep. Ben Frederick (R-85)

The vote by which the bill was passed.

The motion passed by voice vote

Received in the Senate

March 16, 2022

Amendment offered by Sen. Dale Zorn (R-17)

To revise details of the jurisdiction where rented-out "heavy equipment" is liable for property tax.

The amendment passed by voice vote

Passed in the Senate 34 to 2 (details)

To pass the bill again after making an additional tweak to the application of this tax and tax break.

Received in the House

March 16, 2022

Passed in the House 100 to 4 (details)

To concur with a Senate-passed version of the bill that with an additional tweak to the application of this tax and tax break.

Signed by Gov. Gretchen Whitmer

March 23, 2022