206.251 Credit for taxes withheld; election to treat as total tax. Sec. 251. (1) The amount withheld under section 703 shall be allowed to the recipient of the compensation as a credit against the tax imposed on him or her by this part. (2) The amount so withheld during any calendar year shall be allowed […]
206.252, 206.253 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to Headlee amendment refund and tax credit relating to purchase and installation of qualified home improvement.
206.254 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable. Sec. 254. (1) Except as otherwise provided under this section, for tax years beginning on and after January 1, 2021, a taxpayer who is either a member of a flow-through entity that elects to file a return and pay the tax […]
206.255 Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit. Sec. 255. (1) A resident individual or resident estate or trust is allowed a credit against the tax due under this part for the amount of an income tax imposed on the resident individual […]
206.256 Tax exemption in other states by nonresidents; reciprocal agreement. Sec. 256. For a nonresident individual, estate, or trust, if the laws of the state of residence exempt a resident of this state from liability for the payment of income taxes on income earned for personal services performed in that state, the department may enter […]
206.257 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to tax credit for city income taxes.
206.258 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to credit for personal property taxes paid on inventories.
206.260, 206.261 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit for certain charitable contributions and to certain community foundations.
206.262 Repealed. 1996, Act 484, Eff. Jan. 1, 1997. Compiler’s Notes: The repealed section pertained to tax credits for solar, wind, or water energy conversion devices.
206.263 Repealed. 1996, Act 484, Eff. Jan. 1, 1996. Compiler’s Notes: The repealed section pertained to agricultural products gleaned from agricultural property.
206.264 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed section pertained to tax credit for contribution to medical care savings account.
206.265 Credit against tax; determining amount; eligibility; limitation; refund. Sec. 265. (1) For the 1989 tax year and each tax year after 1989, a taxpayer may credit against the tax imposed by this part for the tax year an amount equal to the tax paid in any prior tax year attributable to income received by […]
206.266 Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. Sec. 266. (1) A qualified taxpayer with a rehabilitation plan certified after December 31, 1998 and before January 1, 2012 may credit against the tax imposed by this part the amount determined pursuant to subsection […]
206.266a Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions. Sec. 266a. (1) Subject to the limitations under this section, a qualified taxpayer with a certificate of completed rehabilitation issued pursuant to subsection (4) after December 31, 2020 and before January 1, 2031 may credit […]
206.267-206.269 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit after December 31, 2000, tax exemption for qualified adoption expenses, and tax credit for donated automobiles.
206.270 Tax voucher certificate; definitions. Sec. 270. (1) For tax years that begin after December 31, 2008, a taxpayer to whom a tax voucher certificate is issued under an agreement entered into before January 1, 2012 or a taxpayer that is the transferee of a tax voucher certificate that is issued under an agreement entered […]
206.271 Recomputation of taxable income by excluding proportional gain or loss on disposition of property. Sec. 271. (1) A taxpayer subject to the tax levied by section 51 and whose income received after September 30, 1967 is increased or diminished by the disposition of property acquired before October 1, 1967, which is described in and […]
206.272 Tax credit; amount equal to federal credit; refund. Sec. 272. (1) For the following tax years that begin after December 31, 2007, a taxpayer may credit against the tax imposed by this act an amount equal to the specified percentages of the credit the taxpayer is allowed to claim as a credit under section […]
206.273 Repealed. 2000, Act 499, Eff. Dec. 31, 2001. Compiler’s Notes: The repealed section pertained to credit for prescription drugs.
206.274-206.276 Repealed. 2011, Act 38, Eff. Jan. 1, 2012. Compiler’s Notes: The repealed sections pertained to tax credit claimed for student fees and tuition, certificate of stillbirth, and contributions to individual or family development account program.
