{"data":{"id":"us-mi/mich.-comp.-laws-208.1410a","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 208.1410a","heading":"Tax credit; \"eligible taxpayer\" defined.","body":"Sec. 410a.\n\n(1) For tax years that begin on or after January 1, 2008 and end before January 1, 2013, an eligible taxpayer may claim a credit against the tax imposed by this act equal to the following:\n\n(a) For the 2008 through 2010 tax years, 65% of the eligible taxpayer's total tax liability imposed under this act not to exceed $1,700,000.00.\n\n(b) For the 2011 tax year, 45% of the eligible taxpayer's total tax liability imposed under this act not to exceed $1,180,000.00.\n\n(c) For the 2012 tax year, 25% of the eligible taxpayer's total tax liability imposed under this act not to exceed $650,000.00.\n\n(2) As used in this section, \"eligible taxpayer\" means a taxpayer that is, collectively or individually, including through affiliated companies, an owner, operator, manager, licensee, lessee, or tenant of more than 1 facility or stadium in this state, including grounds and ancillary facilities, that has a capacity of at least 14,000 patrons per facility and is primarily used for professional sporting events or other entertainment, and that has made a capital investment of not less than $250,000,000.00, collectively or individually, including through affiliated companies, into the construction cost of a facility or stadium for which the taxpayer qualifies for this credit.","path":["MI Code","Chapter 208","Act Act-36-of-2007"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-208-1410a","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"48347ec90c6fbf0200f148fcb0c544ef7ced85d6edf26a92eaa8c805e7cdc273","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-208.1410","next":"us-mi/mich.-comp.-laws-208.1411"},"notice":"GroundRules: Original legal text. Not legal advice."}