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Report Finds 70% of Michigan’s New Road Funds Uncertain

The analysis cites a litigated marijuana tax plus revenue triggers on corporate receipts as major uncertainties.

Overview

  • Michigan’s 2025 transportation package, signed Oct. 7, relies on a fuel tax shift, a new 24% marijuana wholesale tax, and a corporate income tax earmark projected to raise more than $1 billion in FY2026 and up to $2 billion by FY2030.
  • The Citizens Research Council of Michigan published its report Thursday, concluding that roughly 70% of the package’s new revenue streams are not guaranteed.
  • CRCM’s breakdown attributes about 50% of new funds to corporate income tax, 27% to increased fuel tax, and 23% to the marijuana wholesale tax.
  • The marijuana tax, set to take effect Jan. 1, faces a court challenge arguing it required a three‑fourths legislative supermajority, a claim the state disputes.
  • The corporate income tax earmark only becomes available after revenues exceed $1.25 billion, and CRCM warns such conditions, along with an outdated distribution formula, will complicate programming and may delay projects.