On May 1, 2017, the Michigan Supreme Court decided SBC Health Midwest v. City of Kentwood, in a unanimous opinion written by Justice Brian Zahra. The Court affirmed the Court of Appeals’ decision reversing the Tax Tribunal’s denial of an educational exemption to a for-profit organization. The Court reasoned that the unambiguous language of one statutory exemption cannot be narrowed by reading it in para materia with another, separate, narrower exemption. The Court also rejected the City’s argument that the Michigan Constitution somehow forbids the Legislature from providing tax benefits to organizations other than nonprofit educational institutions. BSP’s Appellate and Complex Briefing team (Stephanie Douglas, Jessica Currie, and Michael Williams) had filed an Amicus Brief on behalf of the Michigan Manufacturer’s Association in support of this outcome.