Taxes - C30. How do foreign persons with no U.S. federal taxable income calculate adjusted business income for purposes of the Small Business Alternative Credit under MCL 208.1417?

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C30. How do foreign persons with no U.S. federal taxable income calculate adjusted business income for purposes of the Small Business Alternative Credit under MCL 208.1417?
When calculating adjusted business income for purposes of the Small Business Alternative Credit, a foreign person with no U.S. federal taxable income includes only compensation and directors' fees under MCL 208.1417(9)(b).