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Michigan Department of Treasury Attachment 14
4574 (Rev. 04-21)
2021 MICHIGAN Business Tax Refundable Credits
Issued under authority of Public Act 36 of 2007.
Taxpayer Name )HGHUDO (PSOR\HU ,GHQWL¿FDWLRQ 1XPEHU )(,1 RU 75 1XPEHU
PERSONAL PROPERTY TAX CREDIT. If not claiming this credit, skip to line 8.
1. Property taxes paid on eligible industrial personal property in the current MBT tax year (see instructions) .......... 1. 00
2. Multiply line 1 by 35% (0.35) .................................................................................................................................. 2. 00
3. Property taxes paid on eligible telephone personal property in the current MBT tax year (see instructions) .......... 3. 00
4. Multiply line 3 by 13.5% (0.135) ............................................................................................................................. 4. 00
5. Property taxes paid on eligible natural gas pipeline property in the current MBT tax year (see instructions) ........ 5. 00
6. Multiply line 5 by 10% (0.10) .................................................................................................................................. 6. 00
7. Personal Property Tax Credit. Add lines 2, 4 and 6 ............................................................................................ 7. 00
WORKER’S DISABILITY SUPPLEMENTAL BENEFIT (WDSB) CREDIT. If not claiming this credit, skip to line 9.
8. WDSB Credit allowed by the Workers’ Compensation Agency ............................................................................. 8. 00
NEXT ENERGY PAYROLL CREDIT.
Available only to businesses located within an alternative energy renaissance zone. If not claiming this credit, skip to line 12.
9. Enter alternative energy renaissance zone property information below:
Street Address
City Parcel Number
10. Total payroll of research, development or manufacturing employees who work primarily within the zone ............ 10. 00
11. Next Energy Payroll Credit. Multiply line 10 by 4.25% (0.0425) ......................................................................... 11. 00
MEGA EMPLOYMENT TAX CREDIT. If not claiming this credit, skip to line 15.
12. Credit amount from 0('& $QQXDO 7D[ &UHGLW &HUWL¿FDWH (attach) ......................................................................... 12. 00
CREDIT NO LONGER AVAILABLE.
13. This credit is no longer available. Leave this line blank and skip to line 15 ........................................................... 13. X X X X X X X X 00
CREDIT NO LONGER AVAILABLE.
14. This credit is no longer available. Leave this line blank and skip to line 15 ........................................................... 14. X X X X X X X X 00
FARMLAND PRESERVATION CREDIT. If not claiming this credit, skip to line 16.
15. Credit amount from Form 4594, line 29 .................................................................................................................. 15. 00
MEGA FEDERAL CONTRACT CREDIT. If not claiming this credit, skip to line 17.
16. Credit amount from Form 4584, line 35a ................................................................................................................ 16. 00
MEGA PHOTOVOLTAIC TECHNOLOGY CREDIT. If not claiming this credit, skip to line 18.
17. Credit amount from &HUWL¿FDWH provided by MEDC (attach) or assigned credit amount ......................................... 17. 00
FILM PRODUCTION CREDIT. If not claiming this credit, skip to line 20.
18. Credit amount from 3RVW 3URGXFWLRQ &HUWL¿FDWH RI &RPSOHWLRQ SURYLGHG E\ 0LFKLJDQ )LOP 2ႈFH DWWDFK
or assigned credit amount (see instructions) .......................................................................................................... 18. 00
CREDIT NO LONGER AVAILABLE.
19. This credit is no longer available. Leave this line blank and skip to line 20 ........................................................... 19. X X X X X X X X 00
ANCHOR COMPANY PAYROLL CREDIT. If not claiming this credit, skip to line 21.
20. Credit amount from Form 4584, line 70a ................................................................................................................ 20. 00
ANCHOR COMPANY TAXABLE VALUE CREDIT. If not claiming this credit, skip to line 22.
21. Credit amount from Form 4584, line 78a ............................................................................................................... 21. 00
MEGA POLY-SILICON ENERGY COST CREDIT AND MISCELLANEOUS MEGA BATTERY CREDITS.
If not claiming this credit, skip to line 23.
22. Credit amount from Form 4584, line 86a ................................................................................................................ 22. 00
TOTAL REFUNDABLE CREDITS
23. Add lines 7, 8, 11, 12, 15, 16, 17, 18, 20, 21 and 22. Enter total here and carry to Form 4567,
line 64; or Form 4590, line 37 ................................................................................................................................. 23. 00
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