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***** 208.1432d THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432d For 2023 tax year; tax credit; electricity; “qualified consumption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***** 208.1457 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1457 Qualified film and digital media infrastructure project; tax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 208.1433 – 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.
***** 208.1433 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1433 Business located in renaissance zone; tax credit; tax liability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 […]
Section 208.1459 – Eligible Production Company; Tax Credit.
***** 208.1459 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1459 Eligible production company; tax credit. Sec. 459. (1) Until September 30, 2015, the Michigan film office, with the concurrence of the state treasurer, may enter into an agreement with an eligible production […]
Section 208.1434 – 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.
***** 208.1434 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1434 Tax credits or voucher certificates to stimulate domestic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 […]
Section 208.1435 – Rehabilitation of Historic Resource; Tax Credit; Definitions.
***** 208.1435 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1435 Rehabilitation of historic resource; tax credit; definitions. Sec. 435. (1) A qualified taxpayer with a rehabilitation plan certified after December 31, 2007 or a qualified taxpayer that has a rehabilitation plan certified […]
Section 208.1437 – 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.
***** 208.1437 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1437 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; […]
Section 208.1439 – Qualified Low-Grade Hematite Consumed in Industrial or Manufacturing Process; Tax Credit; Definitions.
***** 208.1439 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1439 Qualified low-grade hematite consumed in industrial or manufacturing process; tax credit; definitions. Sec. 439. (1) A taxpayer may claim a credit against the tax imposed by this act equal to $1.00 per […]
Section 208.1429 – Taxpayer Certified Under Michigan Next Energy Authority Act; Tax Credit; Definitions.
***** 208.1429 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1429 Taxpayer certified under Michigan next energy authority act; tax credit; definitions. Sec. 429. (1) A taxpayer may claim a credit against the tax imposed by this act for 1 or more of […]
Section 208.1430 – Facility Developing and Manufacturing Photovoltaic Technology; Tax Credit.
***** 208.1430 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1430 Facility developing and manufacturing photovoltaic technology; tax credit. Sec. 430. (1) Except as otherwise provided under subsection (3) and subject to the limitations under subsection (2), for tax years that begin on […]