MichAuto > Blog > Advocacy > MichAuto Hails Final Passage of R&D Tax Credit Legislation

MichAuto Hails Final Passage of R&D Tax Credit Legislation

December 20, 2024

With the final concurrence vote late last night in the Michigan Senate of House Bills 5100-5101, Michigan has taken a huge step forward to support innovation and economic developmentThis is a monumental victory for the automotive industry, mobility entrepreneurs, and research-driven companies across the state.

The new R&D tax credit is designed to induce new investment in groundbreaking research and cutting-edge technology and leverage existing businesses located in Michigan as well as our premier research universities.  Once it becomes law, businesses that are already eligible for the federal R&D tax credit will be automatically able to claim the Michigan-specific credits, with the following benefits based on company size and partnerships with Michigan-based research universities:

•        250 or more employees: 10% credit, capped at $2,000,000.

•        Fewer than 250 employees: 15% credit, capped at $250,000.

•        Bonus incentive: An additional 5% credit is available for businesses collaborating with a Michigan research university, capped at $200,000.

MichAuto applauds the policymakers, industry leaders, and bi-partisan group of legislators that came together and worked tirelessly to finally get this important legislation across the finish line. This new economic development tool will signal to the world that Michigan is doubling down on the vast R&D ecosystem that already exists here and will sharpen our competitive edge in the global competition for talent and investment. This is a win not just for businesses, but for every Michigan resident who benefits from a thriving, innovative economy.