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However, the phase-out has been paused for two years to allow the state budget to stabilize. (Detroitchamber.com). There are guidelines that they will have to follow if they decide to replace the SBT. Examples of this are: the governor and state legislature must agree, Small businesses under $350,000 in gross receipts should be exempt; the tax should go to the state, and many more.
PRO'S
? SBT actually punishes companies for adding payroll and benefits.
? Government can totally revamp taxes all together.
? Businesses would be happier.
? Maybe it would entice more businesses to come to Michigan if the replacement tax satisfied them...
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