The UTTC amendment requires the Legislature to enact an implementing statute to provide the means by which Michigan individual and business taxpayers may claim the tuition credit against the state Individual Income tax, the Single Business Tax, and the state education property tax. The implementation will involve three key areas: 1) accurately tracking the application of credits to specific students, 2) establishing a method by which taxpayers may financially support a number of students without having to engage in extensive detailed recordkeeping, and 3) developing the tax forms and filing procedures for claiming credits.