Home

Manufacturers Investment Credit

• Annual Update on California’s Manufacturing Tax Incentives – 2003 Legislative Session. By Chris Micheli, Carpenter Snodgrass & Associates.

• Actual Usage of California Tax Credits. (Spring '03)
  By Chris Micheli, Carpenter Snodgrass & Associates.

• Keep and Enhance the Manufacturers Investment Credit.
  (Spring '03)
  By Ray Rossi

• SBE Clarifies Earlier MIC Decision on Capitalized Labor Costs. (July 03')
  By Chris Micheli, Carpenter Snodgrass & Associates.

• SBE Decides Another MIC Case for the Taxpayer. (July 03')
  By Chris Micheli, Carpenter Snodgrass & Associates.

• Amendments to MIC Statute Would Overturn Pro-Taxpayer Rulings. (May 03')
  By Chris Micheli, Carpenter Snodgrass & Associates.

• Annual Update on MIC Appeal in California. (Dec. 02')
  By Chris Micheli, Carpenter Snodgrass & Associates.

• Does the SBE Have the Power to Invalidate an FTB Regulation? (June '02)
  By Chris Micheli, Carpenter Snodgrass & Associates.

• FTB’s MIC Qualified Property Explanation. By Chris Micheli

• SBE Issues Written Decision in Second MIC Case. By Chris Micheli
• Overview of Current MIC Appeals in California. By Chris Micheli
• A Review of the Development of California's MIC Regulations. By Chris Micheli
• Annual Update on California's Manufacturing Tax Incentives - 2001 Legislative Session. By Chris Micheli
• New MIC Legal Notice Issued by FTB By Chris Micheli
• A Look at the FTB's Guidance on Claiming the MIC in California By Chris Micheli
• Audits of California's MIC: An Examination of Major Issues in Controversy (July '01)
  By Chris Micheli and Michael D. Herbert
• FTB Issues New Legal Ruling on the MIC. By Chris Micheli, Carpenter Snodgrass & Associates.
• California’s First MIC Appeal Decided in Favor of Taxpayer. 
  By Chris Micheli, Carpenter Snodgrass & Associates, Michael D. Herbert, Andersen’s State & Local Tax Practice, and Jeffrey M. Vesely, Pillsbury Winthrop LLP
• Expand California's MIC to Include Independent Energy Producers (Nov.'00)
  By Chris Micheli, Juan G. Rodriquez and Mohammed S. Alrai
• Cal-Tax Online Special: Annual Update on California's Manufacturing Tax Incentives (Dec. '99) [PDF file - requires Acrobat Reader]
  By Chris Micheli
• Cal-Tax Online Special: An Update on California's MIC and Partial Exemption Statutes (Dec. '98) [PDF file - requires Adobe Acrobat Reader to view]
  By Chris Micheli
• Legislative Changes Make the Manufacturers' Investment Credit More Attractive to Key Industries (June '97)
  By Chris Micheli
• Taxpayers Work with FTB to Implement MICs (Nov. '95)
  By Larry McCarthy
•