The original Michigan Business Tax Act (MBTA) was signed by the governor on July 12, 2007.  Before the January 1, 2008 enactment date, there were nine amendments to the original Public Act 36 of 2007.  Since enactment, there have been an additional eleven amendments as summarized belowublic Act 30 of 2008

Public Act 74 of 2008          To exempt captive insurance companies

Public Act 77 of 2008          Allow a 50% job training credit for film producers

Public Act 86 of 2008          Allow a 25%, 40% or 42% film production cost credit

Public Act 88 of 2008          Allow a 25% credit for film production infrastructure

Public Act 89 of 2008          Allow a 5% anchor company credit

Public Act 92 of 2008          Increase the amount of MEGA credits

Public Act 97 of 2008          Allow an anchor company payroll credit

Public Act 109 of 2008         Provide a 100% "purchases from other firms" deduction for royalties paid by a theatre owner

Public Act 111 of 2008         Allow a payroll credit for a high technology company

Public Act 114 of 2008         Adjustments to the sports stadium credit

The complete text of each act as well as legislative analysis can be obtained from the Michigan legislature Website a the following address:   www.legislature.mi.gov  Click on Public Acts (Signed Bills)