# MCL 206.671

MCL 206.671, “Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional…”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (INCOME TAX ACT OF 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-1396-7244-803b-fcad18b439e6>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-206-671](https://ontology.bommaritollc.com/id/01a0d566-139d-74f5-9a2c-315ab2592f6a)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-671](https://ontology.bommaritollc.com/id/01a0d566-1396-7244-803b-fcacba4163a2)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.671
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: 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.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-671](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-671)
- `skos:prefLabel`: MCL 206.671

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-671) (www.legislature.mi.gov)

## Pointing here

- Amended by (3; `eli:amends`):
  - [2011 PA 185](https://ontology.bommaritollc.com/id/01a0d565-45e2-77fe-953d-64ee1ef35c8a)
  - [2011 PA 313](https://ontology.bommaritollc.com/id/01a0d565-45e3-7262-a49e-ca33790332ff)
  - [2014 PA 13](https://ontology.bommaritollc.com/id/01a0d565-459a-76a7-aa60-8e4dd2e5db63)
- Its changes, from (1; `eli:changes`):
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)

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Cite as: MCL 206.671. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-1396-7244-803b-fcad18b439e6
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.