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  Michigan Business Tax
Mi19. Under the Michigan Business Tax Act (MBTA) will corporations still be able to deduct the statutory exemption from the adjusted tax base before calculating tax as was available under the Single Business Tax Act (SBTA)?
No. The statutory exemption provided by section 35 of the SBTA, MCL 208.35(1)(a), is not available under the MBTA. Section 207 of the MBTA, MCL 208.1207, which lists the exemptions from the Michigan Business Tax, does not contain a statutory exemption for any type of business entity.

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