Section 208.1449 – Tax Credit Equal to 0.125% of Taxpayer’s Compensation.
***** 208.1449 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1449 Tax credit equal to 0.125% of taxpayer’s compensation. Sec. 449. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to 0.125% of the taxpayer’s compensation […]
Section 208.1450 – Research and Development of Qualified Technology; Tax Credit; Definitions.
***** 208.1450 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1450 Research and development of qualified technology; tax credit; definitions. Sec. 450. (1) Subject to section 450a, for tax years that begin on or after January 1, 2008 and end before January 1, […]
Section 208.1450a – Tax Credit Under Section 34 of Former 1975 Pa 228; Tax Credit Under MCL 208.1450; Tax Credit Under MCL 208.1405.
***** 208.1450a THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1450a Tax credit under section 34 of former 1975 PA 228; tax credit under MCL 208.1450; tax credit under MCL 208.1405. Sec. 450a. (1) A taxpayer that qualified to claim the credit under […]
Section 208.1451 – Tax Credit; Excess Amount; Refund Prohibited; Definitions.
***** 208.1451 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1451 Tax credit; excess amount; refund prohibited; definitions. Sec. 451. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to the following: (a) If a surcharge […]
Section 208.1432b – Tax Years Beginning After December 31, 2015 and Before January 1, 2022; Tax Credit; “Qualified Consumption of Electricity” Defined.
***** 208.1432b THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432b Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; “qualified consumption of electricity” defined. Sec. 432b. (1) For tax years that begin after December 31, 2015 and […]
Section 208.1453 – Private Equity Fund Manager; Tax Credit; Definitions.
***** 208.1453 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1453 Private equity fund manager; tax credit; definitions. Sec. 453. (1) An eligible taxpayer may claim a credit against the tax imposed by this act equal to the eligible taxpayer’s tax liability attributable […]
Section 208.1432c – For 2022 Tax Year; Tax Credit; “Qualified Consumption of Electricity” Defined.
***** 208.1432c THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432c For 2022 tax year; tax credit; “qualified consumption of electricity” defined. Sec. 432c. (1) For the 2022 tax year, a qualified taxpayer that has received a certificate under section 432 may claim […]
Section 208.1455 – 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.
***** 208.1455 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1455 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, […]
Section 208.1421 – Taxpayer Not Subject to MCL 206.1 to 206.532; Tax Credit; Charitable Contributions; Limitation; Refund; Definitions.
***** 208.1421 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1421 Taxpayer not subject to MCL 206.1 to 206.532; tax credit; charitable contributions; limitation; refund; definitions. Sec. 421. (1) A taxpayer that is not subject to the income tax act of 1967, 1967 […]
Section 208.1422 – Taxpayer Making Charitable Contributions; Tax Credit; Limitation; Refund.
***** 208.1422 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1422 Taxpayer making charitable contributions; tax credit; limitation; refund. Sec. 422. (1) Subject to subsection (2), a taxpayer that makes charitable contributions of $50,000.00 or more during the tax year to either of […]