Michigan business tax: rate; rate increase and election to file under corporate income tax act; provide for, and allow for certain taxpayers. Amends secs. 201 & 500 of 2007 PA 36 (MCL 208.1201 & 208.1500).   TIE BAR WITH: HB 4183'25 , HB 4182'25 , HB 4181'25 , HB 4180'25 , HB 4185'25 , HB 4187'25 , HB 4184'25