Michigan 2025 House Bill 4128: proposed credit for small modular reactor and uprate electricity

The Michigan House passed a proposed corporate-income-tax credit on 28 October 2025 for electricity from small modular reactors or power uprates. The credit would be $1.00 per kilowatt hour, limited to the first 10,000 megawatt hours at a qualified facility. The Senate has not passed it, and the bill says it cannot take effect unless five tied bills are also enacted. It approves no reactor.

Category: Bills, proposed rules and consultations
Status: Proposed — not in effect
Instrument: bill · 2025 Michigan House Bill 4128 (H-3), as passed by the House
Issued by: Michigan House of Representatives
Jurisdiction: Michigan
Affects
Effective date: Not recorded
Expiry or completion: None recorded
Operative text: Michigan 2025 House Bill 4128 as passed by the House (As passed by the House, 28 October 2025, substitute H-3)
Last checked · next review: 2026-10-04 · 2027-01-15

Legal and geographic scope

House-passed substitute H-3, not an enrolled act and not part of the Michigan Compiled Laws. For tax years beginning on or after the amendatory act's effective date, a taxpayer could claim a nonrefundable credit of $1.00 per kilowatt hour of electricity produced with small modular reactors, an extended power uprate, or a stretch power uprate at a qualified facility and sold to an unrelated person. The credit would be available for the first 10 years of operation and only for the first 10,000 megawatt hours from a single qualified facility, with a 15-year carryforward. A qualified facility can be an existing nuclear facility or an advanced nuclear reactor facility. The House-passed small-modular-reactor definition states no megawatt limit. The enacting section says the act does not take effect unless House Bills 4124, 4125, 4126, 4127 and 4129 are also enacted. The House passed this bill on 28 October 2025 and gave it immediate effect. That vote is not enactment.

Not approved or still pending

The bill is not enacted. The Senate referral on 30 October 2025 is the last action on the opened status page. The House-passed text says it does not take effect unless House Bills 4124, 4125, 4126, 4127 and 4129 are enacted; those bills were not opened. No taxpayer, facility, or megawatt-hour total is named. The credit would not be a reactor licence. No Michigan project is linked.

Dated lifecycle

25 Feb 2025 · actual · day · Introduced — The status page says Representative Greg VanWoerkom introduced the bill on 25 February 2025. The introduced text is not the House-passed substitute. (Michigan Legislature bill status, 2025 House Bill 4128)
28 Oct 2025 · actual · day · Passed — The House passed substitute H-3 on 28 October 2025 and gave it immediate effect, yeas 78, nays 26. The Senate referred the bill to the Committee on Energy and Environment on 30 October 2025. House passage is not enactment. (Michigan Legislature bill status, 2025 House Bill 4128)

Definitions in this instrument

Small modular reactors (H-3 Sec. 678(5)(f)): Small-scale advanced nuclear reactors that use fission to generate electricity and may be constructed and operated in combination with similar reactors at a single site. The House-passed sentence states no megawatt limit.
Legal definition used by this instrument only; SMRMap's inclusion rule for SMRs is separate and unchanged.

Projects or designs named by the source

None. Location in this jurisdiction does not make a project eligible for, or approved under, this measure.

Sources

Michigan Legislature bill status, 2025 House Bill 4128 (government_primary, accessed 2026-10-04)
Michigan 2025 House Bill 4128 as passed by the House (government_primary, accessed 2026-10-04)