Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.819

Sec. 819. Any taxpayer allocated income as a member of a flow-through entity by the flow-through entity may not claim a credit against the tax imposed by this part for the taxpayer's allocated share of the tax as reported by the other flow-through entity pursuant to section 839(1)(d)  1 for the tax year ending on or within the taxpayer's same tax year.