In a strange twist of fate, two compelling things have happened:
1. A Grand Rapids Press writer has something interesting and topical that was not taken directly from the AP wire.
2. This article talks about what accountants have been stressing since the implementation of the MBT. Namely that this tax is much more complex than the SBT and although it charges a "surcharge" (essentially a penalty for either adding value to your company, or gasp, actually earning net income) the actual revenue the state collects from this tax is less than collections from the SBT. What this article does not point out is that many businesses are having to pay a much higher share to this tax than others, because there are many advantageous tax breaks and tax credits for certain business types.