Michigan Compiled Laws 36-2007-4 Chapter 4 (208.1400...208.1471)

• Section 208.1400 Taxpayer; Scope.
  208.1400 Taxpayer; scope.Sec. 400. For purposes of this chapter, taxpayer does not include a person subject to the tax imposed under chapter 2A or 2B...
• Section 208.1401 Application Of Unused Carryforward.
  208.1401 Application of unused carryforward.Sec. 401. Except as otherwise provided under this act, any unused carryforward for any credit under former 1975 PA 228 may...
• Section 208.1403 Allowable Total Combined Credit; Limitation; Tax Credit; Payments By Professional Employer Organization; Calculation; Tax Year In Which Negative Credit Is Calculated; Credit Claimed Under Mcl 208.1405; Taxpayer Engaged In Furnishing Electric And Gas Utility Service.
  208.1403 Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under...
• Section 208.1405 Taxpayer's Research And Development Expenses; Tax Credit; Limitation; Definition.
  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...
• Section 208.1407 Eligible Contribution Made By Qualified Taxpayer; Tax Credit; Application; Criteria For Review Of Application; Certificate; Issuance; Contents; Limitation On Credits Granted; Agreement Requiring Compliance With Application Provisions; Refund Of Excess Credit; Definitions.
  208.1407 Eligible contribution made by qualified taxpayer; tax credit; application; criteria for review of application; certificate; issuance; contents; limitation on credits granted; agreement requiring compliance...
• Section 208.1409 Infield Renovation, Grandstand And Infrastructure Upgrades, And Other Construction Upgrades; Tax Credit; Limitations; Additional Credit; Capital Expenditures; Definitions.
  208.1409 Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions.Sec. 409. (1) For tax years that...
• Section 208.1410 Tax Credit; "Eligible Taxpayer" Defined.
  208.1410 Tax credit; "eligible taxpayer" defined.Sec. 410. (1) For tax years that begin on or after January 1, 2008 and end before January 1, 2013,...
• Section 208.1410a Tax Credit; "Eligible Taxpayer" Defined.
  208.1410a Tax credit; "eligible taxpayer" defined.Sec. 410a. (1) For tax years that begin on or after January 1, 2008 and end before January 1, 2013,...
• Section 208.1411 Tax Credit; Gross Receipts Greater Than $350,000.00 But Less Than $700,000.00.
  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...
• Section 208.1413 Tax Credit; Certain Eligible Personal Property, Eligible Telephone Personal Property, And Eligible Natural Gas Pipeline Property; Filing; Refund; Definitions.
  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...
• 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 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...
• 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 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...
• 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 Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of certificate and forms...
• Section 208.1421 Taxpayer Not Subject To Mcl 206.1 To 206.532; Tax Credit; Charitable Contributions; Limitation; Refund; Definitions.
  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...
• Section 208.1422 Taxpayer Making Charitable Contributions; Tax Credit; Limitation; Refund.
  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...
• Section 208.1423 Taxpayer Subject To Worker's Disability Compensation Act Of 1969; Tax Credit; Additional Credit; Refund.
  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...
• Section 208.1425 Contribution To Endowment Fund Of Community Foundation Or Education Foundation; Tax Credit.
  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...
• 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 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....
• Section 208.1427 Contribution To Shelter For Homeless Persons, Food Kitchen, Food Bank, Or Other Entity; Tax Credit.
  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...
• Section 208.1429 Taxpayer Certified Under Michigan Next Energy Authority Act; Tax Credit; Definitions.
  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...
• Section 208.1430 Facility Developing And Manufacturing Photovoltaic Technology; Tax Credit.
  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...
• Section 208.1431 Business Authorized Under Michigan Economic Growth Authority; Tax Credit; Amount; Certificate; Attachment To Annual Return; Statement; Number Of Years; Refund; Effect Of Failure To Meet Requirements Or Removal Of New Jobs From State; Statement As To Number Of New Jobs Created In State; Limitation On Total Number Of Credits Claimed In The First Year; Definitions.
  208.1431 Business authorized under Michigan economic growth authority; tax credit; amount; certificate; attachment to annual return; statement; number of years; refund; effect of failure to...
• Section 208.1431a Tax Credit; Amount; Percentage Of Qualified Supplier's Or Customer's Payroll Attributable To Employees Performing Qualified New Jobs; Determination By Michigan Economic Growth Authority; Certificate; Issuance; Contents; Failure To Meet Requirements Or Conditions; When Credit May Be Taken; Definitions.
  208.1431a Tax credit; amount; percentage of qualified supplier's or customer's payroll attributable to employees performing qualified new jobs; determination by Michigan economic growth authority; certificate;...
• 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 Agreement with person or group of persons; tax credit; factors to be considered by Michigan economic growth authority; contents of agreement; amount of credit;...
• 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 Designation as anchor companies; tax credit; certification by Michigan economic growth authority; disclosure to legislature; contents of certificate; failure to meet requirements or conditions;...
• Section 208.1432 Agreement To Manufacture Polycrystalline Silicon; Tax Credit; Certificate; Definitions.
  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...
• 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 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...
• Section 208.1432b Tax Years Beginning After December 31, 2015 And Before January 1, 2022; Tax Credit; "Qualified Consumption Of Electricity" Defined.
  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...
• Section 208.1432c For 2022 Tax Year; Tax Credit; "Qualified Consumption Of Electricity" Defined.
  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...
• Section 208.1432d For 2023 Tax Year; Tax Credit; Electricity; "Qualified Consumption Of Electricity" Defined.
  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...
• 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 Business located in renaissance zone; tax credit; tax liability attributable to illegal activity; duration of credit; refund; employment or compensation to state employee member...
• 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 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;...
• Section 208.1435 Rehabilitation Of Historic Resource; Tax Credit; Definitions.
  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...
• 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 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...
• Section 208.1439 Qualified Low-grade Hematite Consumed In Industrial Or Manufacturing Process; Tax Credit; Definitions.
  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...
• Section 208.1441 Michigan Entrepreneurial Credit; Conditions; Definitions.
  208.1441 Michigan entrepreneurial credit; conditions; definitions.Sec. 441. (1) For the 2008, 2009, and 2010 tax years, except as otherwise provided under subsection (2), a taxpayer...
• Section 208.1445 Taxpayer As New Motor Vehicle Dealer; Tax Credit; "New Motor Vehicle Inventory" Defined.
  208.1445 Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined.Sec. 445. (1) A taxpayer that is a new motor vehicle dealer...
• Section 208.1446 Ownership, Operation, Or Control Of Exhibition Open To Public; Tax Credit.
  208.1446 Ownership, operation, or control of exhibition open to public; tax credit.Sec. 446. (1) Beginning in 2009, a qualified taxpayer may claim a credit against...
• Section 208.1447 Tax Credit Equal To 1.0% Of Taxpayer's Compensation; "Eligible Taxpayer" Defined.
  208.1447 Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined.Sec. 447. (1) An eligible taxpayer may claim a credit against the tax imposed...
• Section 208.1449 Tax Credit Equal To 0.125% Of Taxpayer's Compensation.
  208.1449 Tax credit equal to 0.125% of taxpayer's compensation.Sec. 449. (1) An eligible taxpayer may claim a credit against the tax imposed by this act...
• Section 208.1450 Research And Development Of Qualified Technology; Tax Credit; Definitions.
  208.1450 Research and development of qualified technology; tax credit; definitions.Sec. 450. (1) Subject to section 450a, for tax years that begin on or after January...
• 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 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...
• Section 208.1451 Tax Credit; Excess Amount; Refund Prohibited; Definitions.
  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...
• Section 208.1453 Private Equity Fund Manager; Tax Credit; Definitions.
  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...
• 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 Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of...
• Section 208.1457 Qualified Film And Digital Media Infrastructure Project; Tax Credit.
  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...
• Section 208.1459 Eligible Production Company; Tax Credit.
  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...
• Section 208.1460 Service Station Owner; Conversion Or Creation Of Fuel Delivery Systems To Provide E85 Fuel Or Qualified Biodiesel Blends; Tax Exemption; Definitions.
  208.1460 Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions.Sec. 460. (1) For...
• Section 208.1461 Tax Credit By Taxpayer Other Than Regulated Utility.
  208.1461 Tax credit by taxpayer other than regulated utility.Sec. 461. For tax years beginning after December 31, 2008 and ending before January 1, 2011, a...
• Section 208.1471 Dealer, Distributor, Manufacturer, Or Seller Of Cigarettes Or Tobacco Products; Tax Credit.
  208.1471 Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit.Sec. 471. (1) For the taxpayer's first tax year that begins after December...

Last modified: October 10, 2016