Michigan Office of Administrative Hearings and Rules  
Administrative Rules Division (ARD)  
611 W. Ottawa Street  
Lansing, MI 48909  
Phone: 517-335-8658 Fax: 517-335-9512  
REQUEST FOR RULEMAKING (RFR)  
1. Department:  
Labor and Economic Opportunity  
2. Bureau:  
Michigan Stategic Fund  
3. Promulgation type:  
Full Process  
4. Title of proposed rule set:  
Historic Tax Credit Certification  
5. Rule numbers or rule set range of numbers:  
R 206.201 to R 206.249  
6. Estimated time frame:  
12 months  
Name of person filling out RFR:  
Robbert McKay  
E-mail of person filling out RFR:  
Phone number of person filling out RFR:  
517-335-2727  
Address of person filling out RFR:  
300 N Washington Square, Lansing MI 48913  
7. Describe the general purpose of these rules, including any problems the changes are intended  
to address.  
The purpose of these rules are to provide (1) guidance and (2) the procedures by which a taxpayer  
may (a) submit an application and rehabilitation plan to the State Historic Preservation Office  
(“SHPO” or the “Office”) and (b) request certification of a completed rehabilitation of a historic  
resource from the Office.  
8. Please cite the specific promulgation authority for the rules (i.e. department director,  
commission, board, etc.).  
PA 343 of 2020, provides that the Office may promulgate rules under MCL 206.266a(13) and  
MCL 206.676(13).  
A. Please list all applicable statutory references (MCLs, Executive Orders, etc.).  
MCL 206.266a(13) and MCL 206.676(13) of the Income Tax Act of 1967, MCL 206.1 et seq.  
B. Are the rules mandated by any applicable constitutional or statutory provision? If so, please  
explain.  
These rules are not mandated. MCL 206.266a(13) and MCL 266.276(13) directs that the Office  
may promulgate rules.  
MCL 24.239  
RFR-Page 2  
9. Please describe the extent to which the rules conflict with or duplicate similar rules,  
compliance requirements, or other standards adopted at the state, regional, or federal level.  
These rules do not conflict with or duplicate similar rules, compliance requirements, or other  
standards adopted at the state, regional, or federal level.  
10. Is the subject matter of the rules currently contained in any guideline, handbook, manual,  
instructional bulletin, form with instructions, or operational memoranda?  
No.  
11. Are the rules listed on the department’s annual regulatory plan as rules to be processed  
for the current year?  
No.  
12. Will the proposed rules be promulgated under Section 44 of the Administrative Procedures  
Act, 1969 PA 306, MCL 24.244, or under the full rulemaking process?  
Full Process  
13. Please describe the extent to which the rules exceed similar regulations, compliance  
requirements, or other standards adopted at the state, regional, or federal level.  
These rules do not exceed similar regulations, compliance requirements, or other standards  
adopted at the state, regional, or federal level.  
14. Do the rules incorporate the recommendations received from the public regarding any  
complaints or comments regarding the rules? If yes, please explain.  
No.  
15. If amending an existing rule set, please provide the date of the last evaluation of the rules  
and the degree, if any, to which technology, economic conditions, or other factors have changed  
the regulatory activity covered by the rules since the last evaluation.  
New Rules to be added.  
16. Are there any changes or developments since implementation that demonstrate there is no  
continued need for the rules, or any portion of the rules?  
No.  
17. Is there an applicable decision record (as defined in MCL 24.203(6) and required by MCL  
24.239(2))? If so, please attach the decision record.  
No  
MCL 24.239  
;