This bill amends the General Sales Tax Act of 1933 by updating Section 25, which outlines the distribution of funds collected from the sales tax. Key changes include the introduction of a new subsection (5) that mandates the deposit of a portion of the tax revenue into the game and fish protection account, specifically for the pheasant and cold-water subaccounts, starting from the 2025-2026 fiscal year. Additionally, the bill modifies the existing subsections regarding the distribution of funds from the sales tax on aviation fuel and computer software, ensuring that specific percentages are allocated to the state aeronautics fund, qualified airport fund, and the Michigan health initiative fund.

The bill also includes several deletions and renumbering of subsections to streamline the language and clarify the distribution process. For instance, the previous subsection (5) has been deleted and replaced with the new provisions, while the subsequent subsections have been renumbered accordingly. The overall aim of the bill is to enhance the allocation of sales tax revenues to various state funds, particularly those related to environmental protection and transportation, while ensuring that the funds are used for their intended purposes.

Statutes affected:
Senate Introduced Bill: 205.75