Starting in 2026, this bill allows Michigan beverage distributors to claim a tax credit of 0.5¢ for every returnable beverage container sold. The credit amount increases each year starting in 2027 to keep up with inflation. Distributors in partnerships or similar business structures can share the credit among owners. To qualify, distributors must file a special state deposit report with their annual tax return. The goal is to encourage the use of returnable, recyclable containers to reduce litter and boost recycling, though this may slightly reduce state tax revenue.