To impose a 21.99 percent surcharge on businesses subject to the Michigan Business Tax, and repeal the new 6 percent tax on many services. The surcharge will take in enough from firms doing business in Michigan to replace all of the $614 million the service tax would have imposed to avoid spending cuts in Fiscal Year 2008, and $750 million in 2009 and 2010. There would be a $6 million cap on the amount of surcharge imposed on any particular company. Around half of the $219.4 million “windfall” the state expects from the transition from the old SBT to the new MBT would be used to reduce the surcharge rate. The surcharge would end as of 2017 if aggregate personal income in the state had increased in the previous three years. If personal income was still falling, the higher business tax rate would remain.