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***** 208.1417 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1417 Taxpayer with gross receipts not exceeding $20,000,000.00 and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***** 208.1419 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1419 Tax voucher certificate; use; total amount; limitation; approval;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***** 208.1421 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1421 Taxpayer not subject to MCL 206.1 to 206.532; tax credit;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 […]
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***** 208.1422 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1422 Taxpayer making charitable contributions; tax credit; limitation;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 […]
Section 208.1425 – Contribution to Endowment Fund of Community Foundation or Education Foundation; Tax Credit.
***** 208.1425 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1425 Contribution to endowment fund of community foundation or education foundation; tax credit. Sec. 425. (1) Subject to the applicable limitations in this section, a taxpayer that does not claim a credit under […]
Section 208.1426 – Contributions to Reserve Fund of Fiduciary Organization Under the Individual or Family Development Account Program Act; Tax Credit; Carrying Forward Excess Credit; Limitation; Definitions.
***** 208.1426 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1426 Contributions to reserve fund of fiduciary organization under the individual or family development account program act; tax credit; carrying forward excess credit; limitation; definitions. Sec. 426. (1) For the 2009 tax year […]
Section 208.1427 – Contribution to Shelter for Homeless Persons, Food Kitchen, Food Bank, or Other Entity; Tax Credit.
***** 208.1427 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1427 Contribution to shelter for homeless persons, food kitchen, food bank, or other entity; tax credit. Sec. 427. (1) A taxpayer that does not claim a credit under section 261 of the income […]
Section 208.1243 – Insurance Company; Tax; Imposition; Tax Year as Calendar Year; Filing Annual Return; Calculation of Estimated Payment; Disclosure of Tax Return.
***** 208.1243 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1243 Insurance company; tax; imposition; tax year as calendar year; filing annual return; calculation of estimated payment; disclosure of tax return. Sec. 243. (1) An insurance company is subject to the tax imposed […]
Section 208.1405 – Taxpayer’s Research and Development Expenses; Tax Credit; Limitation; Definition.
***** 208.1405 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1405 Taxpayer’s research and development expenses; tax credit; limitation; definition. Sec. 405. For the 2008 tax year, a taxpayer may claim a credit against the tax imposed by this act equal to 1.52% […]