Section 208.1431b – 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.
***** 208.1431b THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1431b Agreement with person or group of persons; tax credit; factors to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. Sec. […]
Section 208.1411 – Tax Credit; Gross Receipts Greater Than $350,000.00 but Less Than $700,000.00.
***** 208.1411 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1411 Tax credit; gross receipts greater than $350,000.00 but less than $700,000.00. Sec. 411. A taxpayer whose gross receipts allocated or apportioned to this state are greater than $350,000.00 but less than $700,000.00, […]
Section 208.1431c – 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.
***** 208.1431c THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1431c Designation as anchor companies; tax credit; certification by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. Sec. 431c. (1) […]
Section 208.1413 – Tax Credit; Certain Eligible Personal Property, Eligible Telephone Personal Property, and Eligible Natural Gas Pipeline Property; Filing; Refund; Definitions.
***** 208.1413 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1413 Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions. Sec. 413. (1) Subject to subsection (2), a taxpayer may claim a credit […]
Section 208.1432 – Agreement to Manufacture Polycrystalline Silicon; Tax Credit; Certificate; Definitions.
***** 208.1432 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432 Agreement to manufacture polycrystalline silicon; tax credit; certificate; definitions. Sec. 432. (1) A qualified taxpayer that has entered into an agreement with the Michigan economic growth authority that provides that the qualified […]
Section 208.1415 – 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.
***** 208.1415 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1415 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; […]
Section 208.1432a – Tax Years Beginning After December 31, 2011 and Before January 1, 2016; Tax Credit; Electricity; “Qualified Consumption of Electricity” Defined.
***** 208.1432a THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1432a Tax years beginning after December 31, 2011 and before January 1, 2016; tax credit; electricity; “qualified consumption of electricity” defined. Sec. 432a. (1) For tax years that begin after December 31, 2011 […]
Section 208.1417 – 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.
***** 208.1417 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1417 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 […]
Section 208.1419 – 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.
***** 208.1419 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1419 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; […]
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 […]