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U.S. State Codes
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Michigan
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Chapter 208 - Business Tax
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Act 36 of 2007 Michigan Bus...
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36-2007-4 Chapter 4 (208.1400...208.1471)
36-2007-4 Chapter 4 (208.1400...208.1471)
Section 208.1400 Taxpayer; Scope.
Section 208.1401 Application of Unused Carryforward.
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.
Section 208.1405 Taxpayer's Research and Development Expenses; Tax Credit; Limitation; Definition.
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.
Section 208.1409 Infield Renovation, Grandstand and Infrastructure Upgrades, and Other Construction Upgrades; Tax Credit; Limitations; Additional Credit; Capital Expenditures; Definitions.
Section 208.1410 Tax Credit; "Eligible Taxpayer" Defined.
Section 208.1410a Tax Credit; "Eligible Taxpayer" Defined.
Section 208.1411 Tax Credit; Gross Receipts Greater Than $350,000.00 but Less Than $700,000.00.
Section 208.1413 Tax Credit; Certain Eligible Personal Property, Eligible Telephone Personal Property, and Eligible Natural Gas Pipeline Property; Filing; Refund; Definitions.
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.
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.
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.
Section 208.1421 Taxpayer Not Subject to Mcl 206.1 to 206.532; Tax Credit; Charitable Contributions; Limitation; Refund; Definitions.
Section 208.1422 Taxpayer Making Charitable Contributions; Tax Credit; Limitation; Refund.
Section 208.1423 Taxpayer Subject to Worker's Disability Compensation Act of 1969; Tax Credit; Additional Credit; Refund.
Section 208.1425 Contribution to Endowment Fund of Community Foundation or Education Foundation; Tax Credit.
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.
Section 208.1427 Contribution to Shelter for Homeless Persons, Food Kitchen, Food Bank, or Other Entity; Tax Credit.
Section 208.1429 Taxpayer Certified Under Michigan Next Energy Authority Act; Tax Credit; Definitions.
Section 208.1430 Facility Developing and Manufacturing Photovoltaic Technology; Tax Credit.
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.
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.
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.
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.
Section 208.1432 Agreement to Manufacture Polycrystalline Silicon; Tax Credit; Certificate; Definitions.
Section 208.1432a Tax Years Beginning After December 31, 2011 and Before January 1, 2016; Tax Credit; Electricity; "Qualified Consumption of Electricity" Defined.
Section 208.1432b Tax Years Beginning After December 31, 2015 and Before January 1, 2022; Tax Credit; "Qualified Consumption of Electricity" Defined.
Section 208.1432c For 2022 Tax Year; Tax Credit; "Qualified Consumption of Electricity" Defined.
Section 208.1432d For 2023 Tax Year; Tax Credit; Electricity; "Qualified Consumption of Electricity" Defined.
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.
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.
Section 208.1435 Rehabilitation of Historic Resource; Tax Credit; Definitions.
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.
Section 208.1439 Qualified Low-Grade Hematite Consumed in Industrial or Manufacturing Process; Tax Credit; Definitions.
Section 208.1441 Michigan Entrepreneurial Credit; Conditions; Definitions.
Section 208.1445 Taxpayer as New Motor Vehicle Dealer; Tax Credit; "New Motor Vehicle Inventory" Defined.
Section 208.1446 Ownership, Operation, or Control of Exhibition Open to Public; Tax Credit.
Section 208.1447 Tax Credit Equal to 1.0% of Taxpayer's Compensation; "Eligible Taxpayer" Defined.
Section 208.1449 Tax Credit Equal to 0.125% of Taxpayer's Compensation.
Section 208.1450 Research and Development of Qualified Technology; Tax Credit; Definitions.
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.
Section 208.1451 Tax Credit; Excess Amount; Refund Prohibited; Definitions.
Section 208.1453 Private Equity Fund Manager; Tax Credit; Definitions.
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.
Section 208.1457 Qualified Film and Digital Media Infrastructure Project; Tax Credit.
Section 208.1459 Eligible Production Company; Tax Credit.
Section 208.1460 Service Station Owner; Conversion or Creation of Fuel Delivery Systems to Provide E85 Fuel or Qualified Biodiesel Blends; Tax Exemption; Definitions.
Section 208.1461 Tax Credit by Taxpayer Other Than Regulated Utility.
Section 208.1471 Dealer, Distributor, Manufacturer, or Seller of Cigarettes or Tobacco Products; Tax Credit.