MCL - 36-2007-4

Act 36 of 2007

Document Type Description
Section 208.1400 Section Taxpayer; scope.
Section 208.1401 Section Application of unused carryforward.
Section 208.1403 Section Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under MCL 208.1405; taxpayer engaged in furnishing electric and gas utility service.
Section 208.1405 Section Taxpayer's research and development expenses; tax credit; limitation; definition.
Section 208.1407 Section Eligible contribution made by qualified taxpayer; tax credit; application; criteria for review of application; certificate; issuance; contents; limitation on credits granted; agreement requiring compliance with application provisions; refund of excess credit; definitions.
Section 208.1409 Section Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions.
Section 208.1410 Section Tax credit; "eligible taxpayer" defined.
Section 208.1410a Section Tax credit; "eligible taxpayer" defined.
Section 208.1411 Section Tax credit; gross receipts greater than $350,000.00 but less than $700,000.00.
Section 208.1413 Section Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions.
Section 208.1415 Section Qualified start-up business without business income for 2 consecutive years; tax credit; total number of years tax credit allowed; taxpayer without business activity in this state; compensation, directors' fees, or distributive shares; limitation; definitions.
Section 208.1417 Section Taxpayer with gross receipts not exceeding $20,000,000.00 and certain adjusted business income; disqualification; determination of reduction percentage; tax credit; reduced credit; fraction; filing and payment of tax; inclusion of compensation paid by professional employer organization to officers of client and employees; definitions.
Section 208.1419 Section Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of certificate and forms to annual return; payment of tax liability; transfer; use of excess amount; issuance of separate replacement tax voucher certificate; definitions.
Section 208.1421 Section Taxpayer not subject to MCL 206.1 to 206.532; tax credit; charitable contributions; limitation; refund; definitions.
Section 208.1422 Section Taxpayer making charitable contributions; tax credit; limitation; refund.
Section 208.1423 Section Taxpayer subject to worker's disability compensation act of 1969; tax credit; additional credit; refund.
Section 208.1425 Section Contribution to endowment fund of community foundation or education foundation; tax credit.
Section 208.1426 Section Contributions to reserve fund of fiduciary organization under the individual or family development account program act; tax credit; carrying forward excess credit; limitation; definitions.
Section 208.1427 Section Contribution to shelter for homeless persons, food kitchen, food bank, or other entity; tax credit.
Section 208.1429 Section Taxpayer certified under Michigan next energy authority act; tax credit; definitions.
Section 208.1430 Section Facility developing and manufacturing photovoltaic technology; tax credit.
Section 208.1431 Section Business authorized under Michigan economic growth authority; tax credit; amount; certificate; attachment to annual return; statement; number of years; refund; effect of failure to meet requirements or removal of new jobs from state; statement as to number of new jobs created in state; limitation on total number of credits claimed in the first year; definitions.
Section 208.1431a Section Tax credit; amount; percentage of qualified supplier's or customer's payroll attributable to employees performing qualified new jobs; determination by Michigan economic growth authority; certificate; issuance; contents; failure to meet requirements or conditions; when credit may be taken; definitions.
Section 208.1431b Section Agreement with person or group of persons; tax credit; factors to be considered by Michigan economic growth authority; contents of agreement; amount of credit; issuance of certificate of designation; statement; definitions.
Section 208.1431c Section Designation as anchor companies; tax credit; certification by Michigan economic growth authority; disclosure to legislature; contents of certificate; failure to meet requirements or conditions; disposition of excess credit; definitions.
Section 208.1432 Section Agreement to manufacture polycrystalline silicon; tax credit; certificate; definitions.
Section 208.1432a Section Tax years beginning after December 31, 2011 and before January 1, 2016; tax credit; electricity; "qualified consumption of electricity" defined.
Section 208.1432b Section Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; "qualified consumption of electricity" defined.
Section 208.1432c Section For 2022 tax year; tax credit; "qualified consumption of electricity" defined.
Section 208.1432d Section For 2023 tax year; tax credit; electricity; "qualified consumption of electricity" defined.
Section 208.1433 Section Business located in renaissance zone; tax credit; tax liability attributable to illegal activity; duration of credit; refund; employment or compensation to state employee member of state administrative board or renaissance zone review board prohibited; filing of annual return; "taxpayer" defined; business activity related to casino; definitions.
Section 208.1434 Section Tax credits or voucher certificates to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitations; allowable credit; review board; specifications; issuance of certificate to taxpayer; definitions.
Section 208.1435 Section Rehabilitation of historic resource; tax credit; definitions.
Section 208.1437 Section Qualified taxpayer with unused credits or preapproval letter; taxpayer not receiving certificate of completion; tax credit; project $2,000,000.00 or less; project more than $2,000,000.00 but $10,000,000.00 or less; project more than $10,000,000.00; application to Michigan economic growth authority; functionally obsolete property; approval of projects; limitations; multiphase project; documentation of completed project; addition of personal property; credit assignment; designation as urban development area project; professional sports stadiums; casinos; landfills; report; total credits; definitions.
Section 208.1439 Section Qualified low-grade hematite consumed in industrial or manufacturing process; tax credit; definitions.
Section 208.1441 Section Michigan entrepreneurial credit; conditions; definitions.
Section 208.1445 Section Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined.
Section 208.1446 Section Ownership, operation, or control of exhibition open to public; tax credit.
Section 208.1447 Section Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined.
Section 208.1449 Section Tax credit equal to 0.125% of taxpayer's compensation.
Section 208.1450 Section Research and development of qualified technology; tax credit; definitions.
Section 208.1450a Section Tax credit under section 34 of former 1975 PA 228; tax credit under MCL 208.1450; tax credit under MCL 208.1405.
Section 208.1451 Section Tax credit; excess amount; refund prohibited; definitions.
Section 208.1453 Section Private equity fund manager; tax credit; definitions.
Section 208.1455 Section Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of postproduction certificate of completion; confidentiality of information, records, or other data; availability of semiannual report on website; assignment of credit; submission of fraudulent or false information; annual report; definitions.
Section 208.1457 Section Qualified film and digital media infrastructure project; tax credit.
Section 208.1459 Section Eligible production company; tax credit.
Section 208.1460 Section Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions.
Section 208.1461 Section Tax credit by taxpayer other than regulated utility.
Section 208.1471 Section Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit.