{"data":{"id":"us-mi/mich.-comp.-laws-205.94dd","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.94dd","heading":"Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; \"eligible property\" and \"transformational brownfield plan\" defined.","body":"Sec. 4dd.\n\nThe tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of altering, repairing, or improving real estate for others, or to the manufacture of a product as described under section 3a(1)(f) or (g), if the property or product is to be affixed to or made a structural part of improvements to real property included within a transformational brownfield plan, to the extent that those improvements are included as eligible activities described in section 2(o)( v ) of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652, on eligible property that is included in a transformational brownfield plan. As used in this section, \"eligible property\" and \"transformational brownfield plan\" mean those terms as defined in section 2 of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652.","path":["MI Code","Chapter 205","Act Act-94-of-1937"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-94dd","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"5e32f7552772c49ce931c9703ded3232a5a639c965de19ba055e9c0316f939ee","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.94d","next":"us-mi/mich.-comp.-laws-205.94ee"},"notice":"GroundRules: Original legal text. Not legal advice."}