In 2006, Anderson Economic Group was retained by L. Brooks Patterson and the campaign committee titled “Repeal SBT,” to analyze and draft an initiated law that would repeal the Single Business Tax. Our analysis considered ballot language, description, proposal, and the effective date of repeal as well as transition issues related to the actual payment of taxes by businesses. Patrick Anderson drafted the repeal law, and the initiative was signed by 500,000 supporters. The law drafted by AEG became PA 325 to repeal the SBT. The law was passed in 2007 and enacted the first of 2008.
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