Mich. Comp. Laws » Michigan Compiled Laws / Chapter 207 / Act 24 of 1995
Michigan Compiled Laws

Mich. Comp. Laws § 207.809 (2026)

Eligibility for credits; issuance of certificate.

✓ current as of July 2026
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MICHIGAN ECONOMIC GROWTH AUTHORITY ACT


Act 24 of 1995


207.809 Eligibility for credits; issuance of certificate.

Sec. 9.

    (1) An authorized business is eligible for the credits provided in sections 37c, 37d, and 38g(19) to (24) of the single business tax act, 1975 PA 228, MCL 208.37c, 208.37d, and 208.38g, and sections 407 and 431 of the Michigan business tax act, 2007 PA 36, MCL 208.1407 and 208.1431.

    (2) The authority shall issue a certificate each year to an authorized business that states the following:

    (a) That the eligible business is an authorized business.

    (b) The amount of the tax credit for the designated tax year.

    (c) The taxpayer's federal employer identification number or the Michigan treasury number assigned to the taxpayer.

History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144, Imd. Eff. June 6, 2000 ;-- Am. 2007, Act 150, Imd. Eff. Dec. 14, 2007

Compiler's Notes:

    For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994.

PopularName Notes:

MEGA
Notes of Decisions
Cited in 4 cases (3 in the last 5 years), 2016–2022 · leading case: Charter Twp. of Saginaw v. State Tax Comm'n (Mich. Ct. App. 2016).
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Charter Twp. of Saginaw v. State Tax Comm'n (Mich. Ct. App. 2016). “Moreover, an exemption cannot be granted after December 31, 2012 to eligible businesses in certain districts, including those districts, such as the township in this case, which are “eligible” only because they contain a taxpayer entitled to tax credits under MCL 207.809 of the…”
David Sole v. Michigan Econ. Dev. Corp (Mich. 2022). “Under the exemption, [a] record or portion of a record, material, or other data received, prepared, used, or retained by the authority in connection with an application for a tax credit under [MCL 207.809]that relates to financial or proprietary information submitted by the…”
David Sole v. Michigan Econ. Dev. Corp (Mich. 2022). “Under the exemption, [a] record or portion of a record, material, or other data received, prepared, used, or retained by the authority in connection with an application for a tax credit under [MCL 207.809]that relates to financial or proprietary information submitted by the…”
David Sole v. Michigan Econ. Dev. Corp (Mich. 2022). “Under the exemption, [a] record or portion of a record, material, or other data received, prepared, used, or retained by the authority in connection with an application for a tax credit under [MCL 207.809]that relates to financial or proprietary information submitted by the…”
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