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Operating Cash-Flow Borrowing Options for Michigan Public Schools - May 2023

As Michigan public schools navigate the preparation of their 2023-2024 budgets, we wanted to again provide you with a reminder of the short-term borrowing options available to cover projected operating cash-flow shortfalls....more

Sales Tax Obligations of Michigan Public Schools

This practice guide discusses generally the Michigan sales tax obligations of Michigan public schools under the Michigan General Sales Tax Act, Act 167, Public Acts of Michigan, 1933, as amended (MCL §205.51 et.seq.) The Act...more

Operating Cash-Flow Borrowing Options for Michigan Public Schools

As Michigan public schools navigate the preparation of their 2021-2022 budgets, we wanted to again provide you with a reminder of the short-term borrowing options available to cover projected operating cash-flow shortfalls....more

Operating Cash Flow Options for Michigan Public School Academies

Many Michigan Public School Academies (PSAs) experience periodic operating cash-flow shortfalls during a school year, which often make it necessary for these schools to borrow on a short-term basis to cover the shortfalls....more

Operating Cash Flow Options for Michigan Public Schools

Many Michigan school districts experience periodic operating cash-flow shortfalls during a school year, which often make it necessary for these schools to borrow on a short-term basis to cover the shortfalls. These shortfalls...more

The Impact of Tax Reform on Michigan Municipalities and School Districts

The U.S. House and Senate have approved the reconciled tax reform bill that was reported out of the House and Senate Conference Committee last week. The bill was passed on Dec. 20, 2017, and has been sent to the President for...more

Proposed Tax Reform Legislation Would Increase Financing Costs for Issuers of Tax-Exempt Bonds

The U.S. House of Representatives has passed its Tax Cuts and Jobs Act (the “House Bill”), and while much of the national media has focused on its impact on corporate and individual tax rates and deductions, the bill also...more

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