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), http://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).