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2007 see Editorís 2008 amendment 228 act title added subsection amendatory act Amended by Pub amendment notes amount Annotations LexisNexis application beneﬁt biodiesel business tax act certiﬁcate of completion claim a credit credit allowed December 29 deﬁnitions economic growth authority Editorís notes eff December 31 Effect of amendment eligible business Enacting section facilities exemption certiﬁcate ﬁled ﬁling ﬁrst ﬁscal governmental unit historic resource History imd eff December imd eff July income tax industrial facilities exemption internal revenue code Law and Practice limited liability company located means Michigan analytical references Michigan business tax Michigan economic growth Michigan Law mills levied neighborhood enterprise zone notes at Pub oﬂice professional employer organization property tax act pursuant qualiﬁed local governmental qualiﬁed taxpayer real property Repealed by Pub revised subsection Senate Bill Statutory references subdivision subparagraph take effect unless tax credit tax imposed tax liability taxable tion