House Bill No. 4180 amends the 1937 PA 94 to introduce a new section, 4gg, which exempts the storage, use, or consumption of eligible fuel from the specific excise tax starting January 1, 2026. Eligible fuel includes motor fuel, alternative fuel, and leaded racing fuel, but specifically excludes certain types of motor fuel and alternative fuel, such as those sold for aviation use or for residential, commercial, or industrial heating purposes. The bill also clarifies definitions related to alternative fuel, leaded racing fuel, liquefied petroleum gas, and motor fuel as per the motor fuel tax act.

Additionally, the bill outlines the distribution of tax revenues collected under this act, specifying that funds must be deposited into the state treasury for the general fund and the state school aid fund, among others. It mandates that revenue lost due to the exemptions provided in this act must also be accounted for in the state school aid fund. The act will take immediate effect upon the enactment of several related bills from the 103rd Legislature.

Statutes affected:
Substitute (H-1): 205.96, 205.111
Substitute (S-2): 205.111
House Introduced Bill: 205.96, 205.111
As Passed by the House: 205.96, 205.111
As Passed by the Senate: 205.111
House Concurred Bill: 205.111
House Enrolled Bill: 205.111
Public Act: 205.111