Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Proration Notice
Proration Notice
Current Proration Notice
The Proration Notice for the 2025 expense year has been published and is now available. The expense year is the calendar year when the Michigan Qualified R&D Expenses (MQREs) were incurred.
Overview
- Treasury will publish the annual Proration Notice for the Research and Development (R&D) Tax Credit after all R&D Credit Applications for the expense year have been submitted, which is expected to be in April following the expense year.
- If the total statewide claims exceed the $100 million cap, the notice will include a proration percentage that eligible businesses will use to adjust their unadjusted credit and determine the claimable amount for the R&D Tax Credit.
-
Large and small employers may receive different percentages:
- $75 million is generally reserved for large employers
- $25 million is generally reserved for small employers.
- The Proration Notice will not include any taxpayer-specific information; it will only specify the proration (if any) that applies to each claimant type.
- If the Proration Notice is published after April 30, Treasury will issue guidance to support taxpayers in the interim.