Effective and competitive tax policy requires reasonable and common sense answers to technical questions. The new Corporate Income Tax (CIT) creates a simple, fair and efficient tax policy for the future, but not all technical questions can be addressed through the legislative process. Some agency judgment will continue to be required in developing regulations and policies for the CIT and other existing taxes, including the Michigan Business Tax, sales and use taxes and others. We ask the Department of Treasury to work with the business community to address technical uncertainty and the Legislature to enact clean-up legislation where appropriate. Increased certainty in Michigan tax policy improves the state’s business climate and enhances the state’s competitiveness.