Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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The R&D Tax Credit applies to tax years beginning on or after January 1, 2025. Businesses will not be able to submit a claim or take action until the credit becomes available for use starting January 1, 2026. This includes submitting the required R&D Credit Application in Michigan Treasury Online (MTO).
The unadjusted credit calculation and maximum credit limits for the Research and Development (R&D) Tax Credit depend on how many employees the eligible business has.
Refer to Treasury guidance for details on counting employees for the R&D Tax Credit to determine whether an eligible business is considered a large or small employer.
Note that all employees are included in this count—not just those involved in research and development.