1 “House Joint Resolution UU” (State of Michigan, Dec. 18, 2014),
http://perma.cc/26MT-EHTG (accessed March 9, 2015).
2 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015),
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
3 “Reinventing Michigan’s Infrastructure: Better Roads Drive Better Jobs To Michiganders and the Michigan Legislature” (State of Michigan, Oct. 26, 2011),
http://perma.cc/2Q3F-6D9N (accessed March 9, 2015).
4 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015),
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
5 “Michigan’s May Tax Proposal” (Mackinac Center for Public Policy, Feb. 9, 2015),
https://www.mackinac.org/20974 (accessed March 9, 2015).
6 “Vehicle Base Prices” (State of Michigan, 2015),
http://perma.cc /Y3VT-3ZFS (accessed March 9, 2015).
7 William E. Hamilton, “The Comprehensive Transportation Fund and State Support for Local Public Transit Agencies” (Michigan House Fiscal Agency, Apr. 11, 2013),
http://perma.cc/MVV8-G6BL (accessed March 25, 2015).
8 Gary Heinlein and Charlie Cain, “Gov Backs Gas Tax Change,”
The Detroit News, March 5, 2009,
http://perma.cc/9DS2-NT6L (accessed March 13, 2015).
9 “Reinventing Michigan’s Infrastructure: Better Roads Drive Better Jobs To Michiganders and the Michigan Legislature” (State of Michigan, Oct. 26, 2011),
http://perma.cc/2Q3F-6D9N (accessed March 9, 2015).
10 “Reinventing Michigan’s Infrastructure: Better Roads Drive Better Jobs To Michiganders and the Michigan Legislature” (State of Michigan, Oct. 26, 2011),
http://perma.cc/2Q3F-6D9N (accessed March 9, 2015).
11 “Department of Transportation Funding History” (Michigan Senate Fiscal Agency, March 11, 2015),
http://perma.cc/HPW9-EY45 (accessed March 13, 2015).
12 Gary Heinlein, “Michigan Senate Approves Road Tax Hike,”
The Detroit News, Nov. 13, 2014,
http://perma.cc/KWY7-J84F (accessed March 13, 2015).
13 “State of Michigan Revenue: State Source and Distribution” (Michigan House Fiscal Agency, June 2014), 24,
http://perma.cc/ 8WZW-3GRK (accessed March 13, 2015).
14 Tom Gantert, “Projections Show Schools Get More Even With Road Funding Shift,”
Michigan Capitol Confidential (Mackinac Center for Public Policy, Dec. 11, 2014),
http://perma.cc/Q2FS-LNXS (accessed March 16, 2015).
15 “Legislative Analysis: Transportation Funding Package” (Michigan House Fiscal Agency, Feb. 16, 2015), 2–4,
http://perma.cc/KN7Q-PTZ3 (accessed March 16, 2015).
16 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 4,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
17 “House Joint Resolution UU” (State of Michigan, Dec. 18, 2014),
http://perma.cc/26MT-EHTG (accessed March 9, 2015).
18 Jack Spencer, “Double Tax on Some Fuels Is Problematic for $2 Billion May 5 Proposal,”
Michigan Capitol Confidential (Mackinac Center for Public Policy, Feb. 13, 2015),
http://perma.cc/A69F-MYPB (accessed March 16, 2015).
19 MCL § 324.71103(1).
20 Jack Spencer, “Double Tax on Some Fuels Is Problematic for $2 Billion May 5 Proposal,”
Michigan Capitol Confidential (Mackinac Center for Public Policy, Feb. 13, 2015),
http://perma.cc/A69F-MYPB (accessed March 16, 2015).
21 Mich Const Art 9, § 11.
22 “House Joint Resolution UU” (State of Michigan, Dec. 18, 2014),
http://perma.cc/26MT-EHTG (accessed March 9, 2015).
23 “Higher Education Funding History” (Michigan Senate Fiscal Agency, March 11, 2015),
http://perma.cc/5CN6-58JP (accessed March 16, 2015).
24 “School Aid Funding History” (Michigan Senate Fiscal Agency, March 13, 2015),
http://perma.cc/CB9F-KSS2 (accessed March 16, 2015).
25 Chris Gautz, “Snyder, Schauer Clash over Education, Detroit Bankruptcy in Town Hall Forum,”
Crain’s Detroit Business, Oct. 12, 2014,
http://perma.cc/GN25-DDLV (accessed March 16, 2015).
26 “Granholm Details New Plan with No Tax Increases to Balance Michigan Budgets,”
MLive.com (The Associated Press, Aug. 19, 2010),
http://perma.cc/2997-Y6P3 (accessed March 16, 2015).
27 “Community Colleges Funding History” (Michigan Senate Fiscal Agency, March 11, 2015),
http://perma.cc/Z3SQ-A9SA (accessed March 16, 2015).
28 “House Joint Resolution UU” (State of Michigan, Dec. 18, 2014),
http://perma.cc/26MT-EHTG (accessed March 9, 2015).
29 Mich Const Art 9, § 8.
30 Mich Const Art 9, § 10, 11.
31 Mich Const Art 9, § 8.
32 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
33 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
34 “State of Michigan Revenue: State Source and Distribution” (Michigan House Fiscal Agency, June 2014), 4,
http://perma.cc/ 8WZW-3GRK (accessed March 13, 2015).
35 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
36 MCL § 207.1008(1)(a)-(b).
37 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 5(1)(c),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
38 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
39 “Short-Term Energy Outlook” (U.S. Energy Information Administration, March 10, 2015),
http://perma.cc/B2W4-WK6W (accessed March 18, 2015).
40 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 5(1)(c),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
41 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 3(n),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
42 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 5(1)(b),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
43 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 2(n), 5(c),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
44 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015); “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 143(2),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
45 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015); “Bond Principal Outstanding” (Michigan Department of Transportation, 2014),
http://perma.cc/623T-U3AC (accessed March 17, 2015); “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 143(2),
http://perma.cc/95VH-H3UH (accessed March 17, 2015).
46 “Public Act 468 of 2014” (State of Michigan, Jan. 12, 2015), sec. 143(3),
http://perma.cc/95VH-H3UH (accessed March 17, 2015); “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
47 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
48 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 21,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
49 Mich Const Art 9 § 40; MCL § 324.78110; MCL § 324.2025.
50 William E. Hamilton, “Vehicle Registration Taxes” (Michigan House Fiscal Agency, June 10, 2013), 2,
http://perma.cc/ZU5L-RCZ9 (accessed March 17, 2015).
51 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 20, 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
52 Patrick L. Anderson, “Anderson Economic Group Tax Note: Likely Effect of Michigan Prop 2015-1 on Federal Income Taxes” (Anderson Economic Group, Jan. 28, 2015), 1,
http://perma.cc/BNH6-VZBZ (accessed March 17, 2015).
53 “Michigan Vehicle Code - Vehicle Registration Taxes” (Michigan House Fiscal Agency, Jan. 29, 2015), 11,
http://perma.cc/VCG8-ZDRJ (accessed March 17, 2015).
54 “Public Act 470 of 2014” (State of Michigan, Jan. 12, 2015), sec. 801(7)(a),
http://perma.cc/QK7W-XD55 (accessed March 17, 2015).
55 “Michigan Earned Income Tax Credit: Tax Year 2013” (Michigan Department of Treasury, Feb. 2015), 7–8,
http://perma.cc/3WVJ-2NKD (accessed March 18, 2015).
56 Qiana Torres Flores, “Tax Credits for Working Families: Earned Income Tax Credit” (National Conference of State Legislatures, Feb. 2015), 4,
http://perma.cc/D2ET-839J (accessed March 17, 2015).
57 MCL § 206.272(1)(c).
58 “Public Act 469 of 2014” (State of Michigan, Jan. 12, 2015), sec. 272(1)(d),
http://perma.cc/W8PS-7QS8 (accessed March 17, 2015).
59 “2015 EITC Income Limits, Maximum Credit Amounts and Tax Law Updates” (Internal Revenue Service, Nov. 21, 2014),
http://perma.cc/E4EB-AARU (accessed March 17, 2015).
60 “Michigan Earned Income Tax Credit: Tax Year 2013” (Michigan Department of Treasury, Feb. 2015), 2,
http://perma.cc/3WVJ-2NKD (accessed March 18, 2015).
61 Author’s calculations based on “2015 EITC Income Limits, Maximum Credit Amounts and Tax Law Updates” (Internal Revenue Service, Nov. 21, 2014),
http://perma.cc/E4EB-AARU (accessed March 17, 2015); “Michigan Earned Income Tax Credit: Tax Year 2013” (Michigan Department of Treasury, Feb. 2015),
http://perma.cc/3WVJ-2NKD (accessed March 18, 2015).
62 “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
63 “Public Act 469 of 2014” (State of Michigan, Jan. 12, 2015), sec. 522(1)(c),
http://perma.cc/W8PS-7QS8 (accessed March 17, 2015); “Transportation Funding Analysis” (Michigan Senate Fiscal Agency, Jan. 16, 2015), 23,
http://perma.cc/JX4C-HQ62 (accessed March 9, 2015).
64 “Public Act 476 of 2014” (State of Michigan, Jan. 12, 2015), sec. 31a(1),
http://perma.cc/2AFA-MKKE (accessed March 17, 2015).
65 “Section 31a At-Risk” (Michigan Department o Education, 2015),
http://perma.cc/QMW6-DCNZ (accessed March 17, 2015).
66 Kathryn Summers and Cory Savino, “Appropriation Line Item and Boilerplate History: K-12 School Aid” (Michigan Senate Fiscal Agency, Aug. 2014), 9,
http://perma.cc/DYP4-5PD9 (accessed March 17, 2015).
67 “Public Act 471 of 2014” (State of Michigan, Jan. 12, 2015), sec. 11c(3)–(4),
http://perma.cc/95N6-TZYP (accessed March 17, 2015).
68 “Legislative Analysis: Public Act 473 of 2014” (Michigan House Fiscal Agency, Jan. 28, 2015),
http://perma.cc/EAC2-LUTQ (accessed March 17, 2015); “Legislative Analysis: Public Act 471 of 2014” (Michigan House Fiscal Agency, Jan. 29, 2015),
http://perma.cc/A3R2-WVZ7 (accessed March 17, 2015).
69 “State & County QuickFacts: Michigan” (U.S. Census Bureau, Feb. 5, 2015),
http://perma.cc/ALG8-H6FF (accessed March 19, 2015).
70 “Short-Term Energy Outlook” (U.S. Energy Information Administration, March 10, 2015),
http://perma.cc/B2W4-WK6W (accessed March 18, 2015).
71 “Consumer Expenditures for the Detroit Metropolitan Area: 2012-” (Bureau of Labor Statistics, Nov. 25, 2014), Table 2,
http://perma.cc/ EJ8N-Y79C (accessed March 18, 2015).
72 “Selected Housing Characteristics: 2013 American Community Survey, 1-Year Estimates” (U.S. Census Bureau, 2013), DP04; “Table 4-9: Motor Vehicle Fuel Consumption and Travel” (United States Department of Transportation),
http://perma.cc/4GUN-KE7M (accessed March 18, 2015).
73 “Table 1101: Quintiles of Income before Taxes” (Bureau of Labor Statistics, 2013),
http://perma.cc/JN7T-VPHD (accessed March 19, 2015).