MEGA would increase the cost of state government and further subject the state to litigation, something an across-the-board tax cut would not do.

Unlike a general tax rate reduction, the MEGA proposal would require state employees to administer. The proposal authorizes staffing the Michigan Jobs Commission to handle the administrative work required to promulgate MEGA guidelines and rules, evaluate company applications, publish an annual report, monitor continued compliance, and conduct other program oversight. In addition, the legislation would allow any company denied a tax credit to appeal the ruling, first before an administrative judge and then in circuit court.