Section 206.671 – Tax Credit; Requirements; Determination of Disqualification; Reduction Percentage; Compensation Paid by Professional Employer Organization to Officers of Client and Employees of Professional Employer; Unitary Business Group; Definitions.
206.671 Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions. Sec. 671. (1) The credit provided in this section shall be taken before any other credit under this part and is available to any taxpayer, other than […]
Section 206.673 – Tax Credit Under Former 1975 Pa 228, or 2007 Pa 36, MCL 208.1101 to 208.1601, or MCL 208.1403; Effect of Failure to Comply With Terms of Agreement or Movement, Sale, Transfer, or Disposal of Property.
206.673 Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property. Sec. 673. (1) A taxpayer that has claimed a credit under former 1975 PA 228 or under the Michigan […]
Section 206.675 – Flow-Through Entity Members; Tax Credit for Tax Paid by the Flow-Through Entity; Refundable.
206.675 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. Sec. 675. (1) Except as otherwise provided under this section, for tax years beginning on and after January 1, 2021, a taxpayer who is either a member of a flow-through entity that elects to file a return and pay the tax […]
Section 206.676 – Rehabilitation of Historic Resource; Tax Credit; Plan; Certification; Revocation of Certificate or Sale of Historic Resource; Rules; Report; Definitions.
206.676 Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. Sec. 676. (1) Subject to the limitations under this section, a qualified taxpayer with a certificate of completed rehabilitation issued pursuant to subsection (4) after December 31, 2020 and before January 1, 2031 may credit […]