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Proration Notice

Proration Notice

Current Proration Notice

The Proration Notice for the current expense year has not yet been published. Expected publication date: April 2026.

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 have been submitted.
  • 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.

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