MCL 208.1446 — Ownership, operation, or control of exhibition open to public; tax credit

(1) Beginning in 2009, a qualified taxpayer may claim a credit against the tax imposed by this act equal to the following:
(a) In 2009, the qualified taxpayer's tax liability under this act or $500,000.00, whichever is less.
(b) In 2010 and each year thereafter, the qualified taxpayer's tax liability under this act or $250,000.00, whichever is less.
(2) As used in this section, "qualified taxpayer" means a taxpayer that owns, operates, or controls an exhibition in this state that is open to the public and satisfies all of the following:
(a) Promotes, advertises, or displays the design or concept of products that are designed, manufactured, or produced, in whole or in part, in this state and are available for sale to the general public.
(b) The exhibition uses more than 100,000 square feet of floor space.
(c) Is open to the general public for at least 7 consecutive days in a calendar year.
(d) Attendance during the entire exhibition exceeds 500,000.
(e) Has more than 3,000 credentialed journalists, including international journalists, who attend the exhibition.