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• Introduced by Rep. Bill Huizenga (R) on June 1, 2004, to authorize Single Business Tax (SBT) credits for wages paid to Michigan residents employed in a motion picture produced here. Movies with production costs of $250,000 to $1 million would be eligible for a credit equal to of 10 percent of the amount paid to Michigan residents, and the credit for movies with higher production costs would be 25 percent of their Michigan payroll. The credit does not apply on compensation of more than $1 million paid to a single person (such as an actor).
  • Referred to the House Tax Policy Committee on June 1, 2004.
    • Reported in the House on June 23, 2004, with the recommendation that the substitute (H-3) be adopted and that the bill then pass.
  • Substitute offered in the House on June 24, 2004. The substitute passed in the House by voice vote on June 24, 2004.
  • Substitute offered by Rep. Bill Huizenga (R) on June 24, 2004, to replace the previous version of the bill with one that eliminates all of a movie production company's SBT liability in certain cases. The substitute passed in the House by voice vote on June 24, 2004.
• Passed in the House (95 to 9) on June 24, 2004, to exempt motion picture or TV production companies that spend more than $250,000 on a film or TV show in Michigan from the Single Business Tax (SBT) liability they would otherwise have to pay on their Michigan business expenditures. Note: Because the SBT is a value added tax, it is levied not on how much a business makes, but on a formula determined by its net spending on business operations. [Vote Details and Comments]
• Received in the Senate on June 29, 2004.
  • Referred to the Senate Finance Committee on June 29, 2004.