PocketLaw | Michigan Compiled Laws | Chapter 4 (208.1400...208.1471)

Chapter 4 (208.1400...208.1471)

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

Chapter 4 (208.1400...208.1471)

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