Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Unitary Business Groups: MQREs Within a UBG
Unitary Business Groups: MQREs Within a UBG
MQREs Within a UBG
If one Unitary Business Group (UBG) member performs qualified research services for another member, only the Michigan Qualified Research Expenses (MQREs) actually incurred by the performing member may be used to calculate the credit. Any different attribution rules applicable to the federal credit do not apply.
Example
For example, if Member A provides research services to Member B and is paid $100,000, but only incurs $55,000 in MQREs to perform the work, the UBG may only include the $55,000 in its credit calculation.