36-2007-4 - CHAPTER 4 (208.1400...208.1461) - Michigan Statutes

State Codes and Statutes

Statutes > Michigan > Chapter-208 > Act-36-of-2007 > 36-2007-4

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
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; agreem
Section 208.1409 - Infield renovation, grandstand and infrastructure upgrades; tax credit; limitations; professional fees, additional police officers, and traffic management devices; capital expenditu
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;
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 cred
Section 208.1419 - Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of cer
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; defin
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
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 gro
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 certific
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 o
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
Section 208.1434 - Tax credits to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitatio
Section 208.1435 - Rehabilitation of historic resource; tax credit.
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 $
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 agreeme
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.

State Codes and Statutes

Statutes > Michigan > Chapter-208 > Act-36-of-2007 > 36-2007-4

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
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; agreem
Section 208.1409 - Infield renovation, grandstand and infrastructure upgrades; tax credit; limitations; professional fees, additional police officers, and traffic management devices; capital expenditu
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;
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 cred
Section 208.1419 - Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of cer
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; defin
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
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 gro
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 certific
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 o
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
Section 208.1434 - Tax credits to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitatio
Section 208.1435 - Rehabilitation of historic resource; tax credit.
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 $
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 agreeme
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.

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State Codes and Statutes

Statutes > Michigan > Chapter-208 > Act-36-of-2007 > 36-2007-4

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
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; agreem
Section 208.1409 - Infield renovation, grandstand and infrastructure upgrades; tax credit; limitations; professional fees, additional police officers, and traffic management devices; capital expenditu
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;
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 cred
Section 208.1419 - Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of cer
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; defin
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
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 gro
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 certific
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 o
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
Section 208.1434 - Tax credits to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitatio
Section 208.1435 - Rehabilitation of historic resource; tax credit.
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 $
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 agreeme
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.