MI SB0319

Establishes tax credits for manufacturers of plug-in traction battery packs in Michigan for tax years 2010-2014, with credits ranging from $500-$2,000 per pack based on kilowatt-hour capacity.

Allows up to 75% credit for qualified vehicle engineering expenses related to battery integration and prototyping, capped at $15 million annually and $90 million total across all taxpayers.

Authorizes credits up to 75% of qualified advanced battery engineering expenses for taxpayers increasing engineering activities in Michigan, limited to $30 million total value with one agreement maximum.

Permits credits equal to 50% of capital investment expenses for construction of integrated cell manufacturing facilities that create at least 300 new jobs, with maximum $25 million credit per year for up to 4 years per agreement (not more than 3 agreements).

Requires Michigan Economic Growth Authority to establish a review board with at least 2 independent scientists to evaluate cell manufacturing facility proposals based on novel technology, in-state production, and manufacturing scalability.