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Michigan Legislature
Michigan Compiled Laws Complete Through PA 178 of 2019
House: Adjourned until Tuesday, January 21, 2020 1:30:00 PM
Senate: Adjourned until Tuesday, January 21, 2020 10:00:00 AM


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NOTE: Dates reflect any modification to item, not necessarily a change in law.

Chapter 206 - INCOME TAX ACT OF 1967
Act 281 of 1967 ‑ INCOME TAX ACT OF 1967 (206.1 - 206.713)
     281‑1967‑1 ‑ PART 1 (206.1...206.532)
          281‑1967‑1‑1 ‑ CHAPTER 1 (206.1...206.36)
               Section 206.1 ‑ Income tax act of 1967; short title.
               Section 206.2 ‑ Income tax act; rules of construction; internal revenue code, applicability.
               Section 206.4 ‑ "Business income” defined.
               Section 206.6 ‑ “Commercial domicile,” “compensation,” and “corporation” defined.
               Section 206.8 ‑ Definitions; D, E.
               Section 206.10 ‑ “Fiduciary” defined.
               Section 206.12 ‑ Definitions; F to N.
               Section 206.14 ‑ Nonbusiness income, nonresident and nonresident estate or trust; definitions.
               Section 206.16 ‑ Person; definition.
               Section 206.18 ‑ Resident and domicile; definitions.
               Section 206.20 ‑ Sales and state; definitions.
               Section 206.22 ‑ “Tax” and “taxable value” defined.
               Section 206.24 ‑ "Tax year" or "taxable year" defined.
               Section 206.26 ‑ “Taxpayer” defined.
               Section 206.28 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.30 ‑ "Taxable income" defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; adjustment on and after January 1, 2013; "retirement or pension benefits" defined; limitations and restrictions; "oil and gas" and "United States Consumer Price Index" defined.
               Section 206.30a ‑ Taxable income; adjustment.
               Section 206.30b‑206.30c ‑ Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
               Section 206.30d ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.30e ‑ Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
               Section 206.30f ‑ Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018.
               Section 206.31 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.31a ‑ Taxable income; determination; deduction; eligibility; filing annual return; withholding form; filing claim to which not entitled; penalty and interest; taxable income derived from illegal activity; calculation of net operating loss deduction; change in status; definitions.
               Section 206.31b ‑ Adjustment; "mineral" and "qualified taxpayer" defined.
               Section 206.32, 206.34 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.36 ‑ “Taxable income” of resident estate or trust defined; "oil and gas" defined.
          281‑1967‑1‑2 ‑ CHAPTER 2 (206.51...206.91)
               Section 206.51 ‑ Tax rate on taxable income of person other than corporation; percentages of collections deposited in state school aid fund; farmland credits; renew Michigan fund; imposition of annualized rate; computation of taxable income of nonresident; resident beneficiary of trust; tax credit; including items of income and deductions from trust in taxable income; intent of section; definitions.
               Section 206.51a ‑ Repealed. 2011, Act 38 Eff. Jan. 1, 2012.
               Section 206.51b ‑ Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000.
               Section 206.51c ‑ Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007.
               Section 206.51d ‑ Additional distribution; credit to Michigan transportation fund; disbursements; amounts; dates.
               Section 206.51e ‑ Deposit of revenue into state brownfield redevelopment fund; definitions.
               Section 206.51f ‑ Payment under MCL 125.2090g to 125.2090j; deposit into good jobs for Michigan fund; definitions.
               Section 206.51g ‑ Renew Michigan fund; department of environmental quality administrator; use of funds disbursement percentages; annual report.
               Section 206.52 ‑ Exemption.
               Section 206.61‑206.81 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.91 ‑ Common trust funds and participants; taxable status.
          281‑1967‑1‑3 ‑ CHAPTER 3 (206.101...206.195)
               Section 206.101 ‑ Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
               Section 206.102 ‑ Income producing activities solely in state.
               Section 206.103 ‑ Taxable income partly attributable to state.
               Section 206.105 ‑ Allocation and apportionment of business income taxable in another state.
               Section 206.110 ‑ Taxable income of individuals, estates, or trusts; definitions; allocation; rents and royalties.
               Section 206.111 ‑ Rents and royalties; allocation.
               Section 206.112 ‑ Capital gains and losses.
               Section 206.113 ‑ Interest and dividends; allocation.
               Section 206.114 ‑ Patent and copyright royalties; allocation.
               Section 206.115 ‑ Apportionment of business income; exception; calculation.
               Section 206.116‑206.120 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.121 ‑ Sales factor; determination.
               Section 206.122 ‑ Sales of tangible personalty within Michigan.
               Section 206.123 ‑ Sales other than sales of tangible personalty within state.
               Section 206.125 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.131 ‑ Transportation services; sections applicable.
               Section 206.132 ‑ Transportation other than of oil or gas by pipeline; revenue mile; taxable income.
               Section 206.133 ‑ Transportation of oil by pipeline; taxable income.
               Section 206.134 ‑ Transportation of gas by pipeline; taxable income.
               Section 206.151 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.191 ‑ Sales not exceeding $100,000; taxable income.
               Section 206.195 ‑ Alternative methods of allocation and apportionment; approval.
          281‑1967‑1‑4 ‑ CHAPTER 4 (206.201... 206.221)
               Section 206.201 ‑ Exemption of persons exempt from federal income tax; exceptions.
               Section 206.211, 206.221 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
          281‑1967‑1‑5 ‑ CHAPTER 5 (206.251...206.278)
               Section 206.251 ‑ Credit for taxes withheld; election to treat as total tax.
               Section 206.252, 206.253 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.255 ‑ Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit.
               Section 206.256 ‑ Tax exemption in other states by nonresidents; reciprocal agreement.
               Section 206.257 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.258 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.260, 206.261 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.262 ‑ Repealed. 1996, Act 484, Eff. Jan. 1, 1997.
               Section 206.263 ‑ Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
               Section 206.264 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.265 ‑ Credit against tax; determining amount; eligibility; limitation; refund.
               Section 206.266 ‑ Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions.
               Section 206.267‑206.269 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.270 ‑ Tax voucher certificate; definitions.
               Section 206.271 ‑ Recomputation of taxable income by excluding proportional gain or loss on disposition of property.
               Section 206.272 ‑ Tax credit; amount equal to federal credit; refund.
               Section 206.273 ‑ Repealed. 2000, Act 499, Eff. Dec. 31, 2001.
               Section 206.274‑206.276 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.278 ‑ Qualified investment in qualified business; tax credit; definitions.
          281‑1967‑1‑6 ‑ CHAPTER 6 (206.301...206.341)
               Section 206.301 ‑ Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined.
               Section 206.302 ‑ Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
               Section 206.311 ‑ Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone.
               Section 206.312 ‑ Electronic filing of farmland preservation tax credit claim with annual return.
               Section 206.315 ‑ Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return.
               Section 206.321 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
               Section 206.322 ‑ Whole dollar amounts; use.
               Section 206.325 ‑ Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment.
               Section 206.331 ‑ Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return.
               Section 206.335‑206.341 ‑ Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
          281‑1967‑1‑7 ‑ CHAPTER 7 (206.351...206.367)
               Section 206.351 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.352 ‑ Direct deposit of tax refund.
               Section 206.355 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.355a ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.361 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.365‑206.367 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
          281‑1967‑1‑8 ‑ CHAPTER 8 (206.401... 206.499)
               Section 206.401 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.402 ‑ Administration of tax; conflicting provisions.
               Section 206.405 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.408 ‑ Records.
               Section 206.411 ‑ Repealed. 1996, Act 484, Eff. Jan. 1, 1996.
               Section 206.421‑206.431 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.435 ‑ Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations.
               Section 206.437 ‑ Children of veterans tuition grant program; contribution designation.
               Section 206.438 ‑ Designation of contribution to the military family relief fund.
               Section 206.439 ‑ Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations.
               Section 206.440 ‑ Children's trust fund; contribution designation.
               Section 206.441 ‑ Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990.
               Section 206.442 ‑ Repealed. 1974, Act 308, Eff. Apr. 1, 1975.
               Section 206.451 ‑ Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate.
               Section 206.455 ‑ Records, books, and accounts; examination; violation; penalties.
               Section 206.461‑206.466 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.471 ‑ Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to be provided in instruction booklet about purchase of annual state park motor vehicle permit; listing of credit and deduction; posting of list on website.
               Section 206.472 ‑ Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes.
               Section 206.473 ‑ Direct deposit of tax refund; form.
               Section 206.475 ‑ Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund.
               Section 206.481 ‑ Repealed. 1996, Act 342, Eff. Oct. 1, 1996.
               Section 206.482 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.483 ‑ Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002.
               Section 206.491‑206.495 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.496 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
               Section 206.497 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.498, 206.499 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
          281‑1967‑1‑9 ‑ CHAPTER 9 (206.501...206.532)
               Section 206.501 ‑ Applicability of definitions.
               Section 206.504 ‑ “Blind” and “claimant” defined.
               Section 206.506 ‑ “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined.
               Section 206.507 ‑ “Federally aided housing” and “state aided housing” defined.
               Section 206.508 ‑ Definitions.
               Section 206.510 ‑ “Income” and “owner” defined.
               Section 206.512 ‑ Definitions; P to R.
               Section 206.512a ‑ “Property taxes” defined.
               Section 206.514 ‑ “Senior citizen,”“serviceperson,” and “state income tax” defined.
               Section 206.516 ‑ "Veteran" and "widow or widower" defined.
               Section 206.520 ‑ Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined.
               Section 206.522 ‑ Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled" defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act.
               Section 206.523 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.524 ‑ Credit adjustment; sale or transfer of homestead.
               Section 206.525 ‑ Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
               Section 206.526 ‑ Right to file claim; payment of claim upon death of claimant; escheat.
               Section 206.527 ‑ Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
               Section 206.527a ‑ Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions.
               Section 206.528 ‑ Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
               Section 206.530 ‑ Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability.
               Section 206.531 ‑ Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
               Section 206.532 ‑ Forms for claiming credit; provisions of act applicable to chapter.
     281‑1967‑2 ‑ PART 2 (206.601...206.699)
          281‑1967‑2‑10 ‑ CHAPTER 10 (206.601...206.611)
               Section 206.601 ‑ Meanings of terms; other provisions.
               Section 206.603 ‑ Definitions; A, B.
               Section 206.605 ‑ Definitions; C to E.
               Section 206.607 ‑ Definitions; F to M.
               Section 206.609 ‑ Definitions; P to S.
               Section 206.611 ‑ Definitions; T to U.
          281‑1967‑2‑11 ‑ CHAPTER 11 (206.621...206.625)
               Section 206.621 ‑ Nexus; "actively solicits" and "physical presence" defined.
               Section 206.623 ‑ Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined.
               Section 206.625 ‑ Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined.
          281‑1967‑2‑12 ‑ CHAPTER 12 (206.635...206.643)
               Section 206.635 ‑ Tax on insurance company; imposition and levy; direct premiums; qualified health insurance policies; exemption.
               Section 206.637 ‑ Tax credit; calculation; assessments of insurance company from immediately preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan.
               Section 206.639 ‑ Tax credit in amount equal to 50% of examination fees paid by insurance company.
               Section 206.641 ‑ Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount.
               Section 206.643 ‑ Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure.
          281‑1967‑2‑13 ‑ CHAPTER 13 (206.651...206.659)
               Section 206.651 ‑ Definitions.
               Section 206.653 ‑ Franchise tax.
               Section 206.655 ‑ Financial institution; tax base; total equity capital.
               Section 206.657 ‑ Financial institution; business activities subject to tax within and outside of state; gross business factor.
               Section 206.659 ‑ Financial institution; gross business in state; determination.
          281‑1967‑2‑14 ‑ CHAPTER 14 (206.661...206.669)
               Section 206.661 ‑ Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state.
               Section 206.663 ‑ Sales factor.
               Section 206.665 ‑ Sales; determination; receipts; definitions; borrower located in this state.
               Section 206.667 ‑ Alternative to apportionment provisions of part; rebuttable presumption; filing of return.
               Section 206.669 ‑ Receipts; sourcing.
          281‑1967‑2‑15 ‑ CHAPTER 15 (206.671...206.673)
               Section 206.671 ‑ Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions.
               Section 206.673 ‑ Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property.
          281‑1967‑2‑16 ‑ CHAPTER 16 (206.680...206.699)
               Section 206.680 ‑ Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined.
               Section 206.681 ‑ Quarterly returns and estimated payments.
               Section 206.683 ‑ Payment for portion of tax year; computation; methods.
               Section 206.685 ‑ Annual or final return; filing; form and content; remittance of final liability; calculation; extension.
               Section 206.687 ‑ Furnishing copy of return filed under internal revenue code; amended return.
               Section 206.689 ‑ Information return of income paid to others.
               Section 206.691 ‑ Filing of combined return by unitary business group.
               Section 206.693 ‑ Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
               Section 206.695 ‑ Distribution of revenue to general fund.
               Section 206.697 ‑ Appropriation; carrying forward unexpended funds.
               Section 206.699 ‑ Classification as disregarded entity for federal income tax purposes.
     281‑1967‑3 ‑ PART 3 (206.701...206.713)
          281‑1967‑3‑17 ‑ CHAPTER 17 (206.701...206.713)
               Section 206.701 ‑ Definitions.
               Section 206.703 ‑ Tax withholding; deduction; amount; computation; duties of employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation of election provided in subsection (16); election to file return and pay tax; exception from certain withholding requirements; conditions.
               Section 206.705 ‑ Payment at other than monthly periods or deposit in separate bank account; grounds.
               Section 206.707 ‑ Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city.
               Section 206.709 ‑ Federal or state employer; return by officer of employer having control of payment of compensation.
               Section 206.711 ‑ Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information.
               Section 206.713 ‑ Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents.
Act 513 of 2006 ‑ INDIVIDUAL OR FAMILY DEVELOPMENT ACCOUNT PROGRAM ACT (206.901 - 206.911)
     Section 206.901 ‑ Short title.
     Section 206.902 ‑ Definitions.
     Section 206.903 ‑ Individual or family development account; establishment; purpose; policies and procedures; approving and reviewing qualifications of fiduciary organizations and program sites; factors; implementation of programs.
     Section 206.904 ‑ Eligibility; approval or rejection of applicant by program site; limitation on number of accounts; duties of individual; establishment of account; purposes; signatures for withdrawals.
     Section 206.905 ‑ Participant savings plan agreement; matching funds; distributions; manner.
     Section 206.906 ‑ Withdrawal matched by program site; contingent beneficiary; financial institution not responsible for verification.
     Section 206.907, 206.908 ‑ Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
     Section 206.909 ‑ Administration of individual or family development account program by fiduciary organization; report.
     Section 206.910 ‑ Rules.
     Section 206.911 ‑ Effective date.
Act 347 of 2010 ‑ GIRL SCOUTS OF MICHIGAN FUND ACT (206.921 - 206.926)
     Section 206.921 ‑ Short title.
     Section 206.922 ‑ Definitions.
     Section 206.923 ‑ Girl scouts of Michigan fund; creation; purpose; amounts credited to fund; investment.
     Section 206.924 ‑ Expenditures; availability of gift or donation for distribution.
     Section 206.925 ‑ Matching funds.
     Section 206.926 ‑ Appropriation; money remaining in fund.
Act 89 of 2013 ‑ ALS OF MICHIGAN ("LOU GEHRIG'S DISEASE") FUND ACT (206.931 - 206.935)
     Section 206.931 ‑ Short title.
     Section 206.932 ‑ Definitions.
     Section 206.933 ‑ ALS of Michigan ("Lou Gehrig's disease") fund; creation; credit of amounts to fund; interest and earnings; appropriation, money, and things of value; investment.
     Section 206.934 ‑ Expenditure; availability of money for distribution.
     Section 206.935 ‑ Appropriation; money remaining in fund at close of year.
Act 155 of 2012 ‑ SPECIAL OLYMPICS MICHIGAN FUND ACT (206.941 - 206.949)
     Section 206.941 ‑ Short title.
     Section 206.943 ‑ Definitions.
     Section 206.945 ‑ Special Olympics Michigan fund; creation; purpose; administration; credit and deposit of amounts; investment.
     Section 206.947 ‑ Expenditures; limitation.
     Section 206.949 ‑ Appropriation.
Act 88 of 2013 ‑ MICHIGAN ALZHEIMER'S ASSOCIATION FUND ACT (206.961 - 206.969)
     Section 206.961 ‑ Short title.
     Section 206.963 ‑ Definitions.
     Section 206.965 ‑ Michigan Alzheimer's association fund; creation; administrator; deposit of amounts; investment; interest and earnings; money in fund at close of fiscal year.
     Section 206.967 ‑ Expenditure.
     Section 206.969 ‑ Availability of money for distribution.
Act 160 of 2015 ‑ MICHIGAN ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM ACT (206.981 - 206.997)
     Section 206.981 ‑ Short title.
     Section 206.982 ‑ Definitions.
     Section 206.983 ‑ Michigan ABLE savings program; establishment; program manager; purposes, powers, and duties of state treasurer or designee; selection of program managers; proposals; factors; duties of treasurer and program manager; contract.
     Section 206.984 ‑ Management contract; supervision.
     Section 206.985 ‑ Management contract; term of years; termination.
     Section 206.986 ‑ Contracts as necessary and proper.
     Section 206.987 ‑ ABLE savings accounts; establishment; opening of account by individual or designated representative; agreement; form; contents; contributions; exemption from creditor process; distributions; separate accounting.
     Section 206.988 ‑ Changes in account owners or designated beneficiaries; transfers.
     Section 206.989 ‑ Directing investment of contributions in violation of internal revenue code; prohibition; administrative services; use of interest as loan security.
     Section 206.990 ‑ Maximum account balance limit.
     Section 206.991 ‑ Submission of certain information to internal revenue service, department, and account owner.
     Section 206.992 ‑ Disclosure of information to account owner and other person requesting information.
     Section 206.993 ‑ Construction and interpretation of act and agreement.
     Section 206.994 ‑ State obligation.
     Section 206.995 ‑ Annual report.
     Section 206.996 ‑ Tax exemption.
     Section 206.997 ‑ Consideration of financial circumstances for purpose of assistance program; effect of ABLE savings account.
Act 181 of 2016 ‑ MICHIGAN JUNIOR ACHIEVEMENT FUND ACT (206.1011 - 206.1021)
     Section 206.1011 ‑ Short title.
     Section 206.1013 ‑ Definitions.
     Section 206.1015 ‑ Michigan junior achievement fund; creation; purpose; administrator; amounts credited under MCL 206.435; interest and earnings; other appropriations, money, or value; investment.
     Section 206.1017 ‑ Expenditures; availability of money received as gift or donation; distribution.
     Section 206.1019 ‑ Use of money as matching funds for federal grant.
     Section 206.1021 ‑ Appropriation; money remaining in fund at close of year.
Act 183 of 2016 ‑ AMERICAN RED CROSS MICHIGAN FUND ACT (206.1031 - 206.1039)
     Section 206.1031 ‑ Short title.
     Section 206.1033 ‑ Definitions.
     Section 206.1035 ‑ American Red Cross Michigan fund; creation; purpose; administrator; credit of amounts appropriated under MCL 206.435; investment; interest and earnings; money from other sources; money remaining at close of fiscal year.
     Section 206.1037 ‑ Expenditures.
     Section 206.1039 ‑ Distributions.
Act 255 of 2018 ‑ LIONS OF MICHIGAN FOUNDATION FUND ACT (206.1041 - 206.1051)
     Section 206.1041 ‑ Short title.
     Section 206.1043 ‑ Definitions.
     Section 206.1045 ‑ Lions of Michigan Foundation fund; creation; purpose; amounts credited under MCL 206.435; investments.
     Section 206.1047 ‑ Interest, earnings, and gifts; expenditures.
     Section 206.1049 ‑ Use of money as matching funds for federal grant.
     Section 206.1051 ‑ Appropriations; money remaining in fund at close of year.
Act 259 of 2018 ‑ KIWANIS FUND ACT (206.1061 - 206.1071)
     Section 206.1061 ‑ Short title.
     Section 206.1063 ‑ Definitions.
     Section 206.1065 ‑ Kiwanis fund; creation; purpose; amounts credited under MCL 206.435; investments.
     Section 206.1067 ‑ Interest, earnings, and gifts; expenditures.
     Section 206.1069 ‑ Use of money as matching funds for federal grant.
     Section 206.1071 ‑ Appropriations; money remaining in fund at close of year.
Act 257 of 2018 ‑ MICHIGAN WORLD WAR II LEGACY MEMORIAL FUND ACT (206.1081 - 206.1089)
     Section 206.1081 ‑ Short title.
     Section 206.1083 ‑ Definitions.
     Section 206.1085 ‑ Michigan World War II Legacy Memorial fund; creation; purpose; administrator; amounts credited under MCL 206.435; investments; money remaining at close of year.
     Section 206.1087 ‑ Interest and earnings.
     Section 206.1089 ‑ Appropriation.

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