Page 155 - MFB State Annual Meeting 2018 -- RESOLUTIONS BOOK

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renewable energy or fuel including but not limited to wood, cherry pits, biodiesel, ethanol, methane digester power, geo and hydro power, as well as windmill and solar power. If the majority of the energy is used for onsite purposes, the generation of the energy and associated equipment should be tax exempt.
Using federal adjusted gross income (AGI) as the base for Michigan’s income tax calculation and oppose decoupling for items such as accelerated depreciation and expensing rules (Sec. 179).
The sale of state land to meet its obligations, and return the land to private ownership and the property tax roll.
The change to the summer tax collection which provided for a lifetime deferment of summer tax for qualified agricultural land if the owner files a federal Schedule “F” Income Tax Form or comparable farm income tax filing.
PA 116 claims, which are correctly filed, should be paid within 90 days. When the application is filed, the applicant should be notified of any deficiencies within 30 days of filing, with specific directions of the needed corrections.
Allowing a surviving spouse who has not remarried to continue to use the age of the deceased spouse for the purpose of the determination of qualification for pension subtraction from income.
Supporters of the FAIR Tax providing education and analyzing the proposal’s impacts and benefits on agriculture.
Allowing qualified veterans with 100% disabilities to receive multi-year exemptions from homestead property taxes.
We oppose: Charging state sales tax on the federal
manufacturers excise tax.
The reduction of taxes levied on state-owned land below current levels.
Sales tax levied on new vehicles before cash back, manufacturer incentives and rebates.
Sales tax levied on the sale of used vehicles.
Any tax on food or food additives including so called “sin taxes” on products like processed sugar. The reclassification of agriculture and forest land to a residential classification when no residential structure exists.
Reinstatement of the Michigan estate tax (often referred to as the death tax).
Any effort to tax farmer-owned cooperatives on disbursements or credits that are taxable in the
State Policies – Page 69