Corporate income tax: credits; ability to claim certain certificated credits against corporate income tax liability; provide for, and repeal Michigan business tax act. Amends secs. 605 & 680 of 1967 PA 281 (MCL 206.605 & 206.680 ); adds sec. 670 & repeals 2007 PA 36 (MCL 208.1101 - 208.1519 ).   TIE BAR WITH: HB 5293'25