MI SB1211

Allows taxpayers to claim a $4,000 credit against Michigan business tax for each electric vehicle supply equipment station installed during tax years beginning after December 31, 2010.

Limits total credits statewide to $1,000,000 per calendar year, with excess credits not refundable if they exceed the taxpayer's tax liability.

Requires the Department of Treasury to obtain reasonable proof that the equipment was installed and complies with Michigan administrative code standards (R 408.30801 to R 408.30876).

Defines electric vehicle supply equipment as conductors, connectors, plugs, outlets, and other fittings that meet electrical standards and are installed to deliver energy from building wiring to electric vehicles.