The selective nature of MEGA tax incentives would allow certain firms to be
favored over their in-state competitors, a situation that would be fundamentally unfair.
Given the fact that many Michigan firms have in-state competitors, such as the major
automobile and furniture manufacturers and their numerous suppliers, it is very unlikely
that a system of selective tax credits would be applied equally to each firm. As noted
above, the broad discretion given to the MEGA board in granting tax incentives will create
situations where one company receives a tax advantage over its in-state competitor.
Such a policy violates a fundamental principle of treating each person equally before
the law, a principle that is as important for respecting the rule of law as it is for its