Under the "old" brownfield credit, for tax years that began after December 31, 1996 and before January 1, 2001, a qualified taxpayer could claim a credit under MCL Section 208.38d equal to 10% of the cost of eligible investment paid or accrued by the qualified taxpayer in the tax year. This credit was available for a facility only; blighted or functionally obsolete property was not eligible. Although the old and new brownfield credits were both available for investments made in 2000, a qualified taxpayer could not claim the credit under section 208.38g (new credit) if the same eligible investments were used to calculate the brownfield credit under 208.38d (old credit).