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***** 208.1450a THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1450a Tax credit under section 34 of former 1975 PA 228; tax credit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***** 208.1451 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1451 Tax credit; excess amount; refund prohibited; definitions.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***** 208.1432b THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432b Tax years beginning after December 31, 2015 and before January 1,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***** 208.1453 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1453 Private equity fund manager; tax credit; definitions.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***** 208.1432c THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432c For 2022 tax year; tax credit; “qualified consumption of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 208.1432d – For 2023 Tax Year; Tax Credit; Electricity; “Qualified Consumption of Electricity” Defined.
***** 208.1432d THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432d For 2023 tax year; tax credit; electricity; “qualified consumption of electricity” defined. Sec. 432d. (1) For the 2023 tax year, a qualified taxpayer that has received a certificate under section 432 may […]
Section 208.1457 – Qualified Film and Digital Media Infrastructure Project; Tax Credit.
***** 208.1457 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1457 Qualified film and digital media infrastructure project; tax credit. Sec. 457. (1) Until September 30, 2015, the Michigan film office, with the concurrence of the state treasurer, may enter into an agreement […]
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 […]
Section 208.1423 – Taxpayer Subject to Worker’s Disability Compensation Act of 1969; Tax Credit; Additional Credit; Refund.
***** 208.1423 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1423 Taxpayer subject to worker’s disability compensation act of 1969; tax credit; additional credit; refund. Sec. 423. (1) A taxpayer that is an employer that is subject to the worker’s disability compensation act […]