{"data":{"id":"us-mi/mich.-comp.-laws-206.819","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.819","heading":"Tax credit for allocated share of tax reported by flow-through entity; prohibition.","body":"Sec. 819.\n\nAny taxpayer allocated income as a member of a flow-through entity by the flow-through entity may not claim a credit against the tax imposed by this part for the taxpayer's allocated share of the tax as reported by the other flow-through entity pursuant to section 839(1)(d) for the tax year ending on or within the taxpayer's same tax year.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-819","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"fff05b72653e1c4ebd7dad2259a2691cf928591cf871f7b06a0a22e2806d25b1","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.817","next":"us-mi/mich.-comp.-laws-206.831"},"notice":"GroundRules: Original legal text. Not legal advice."}