HOUSE BILL No. 6312


     December 2, 1998, Introduced by Rep. Whyman and referred to the Committee on Tax Policy.


        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 266.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 266.  (1) FOR THE 1998 TAX YEAR AND EACH TAX YEAR AFTER

 2    THE 1998 TAX YEAR, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX

 3    IMPOSED BY THIS ACT EQUAL TO THE COST PAID IN THE TAX YEAR BY THE

 4    TAXPAYER TO SPAY OR NEUTER THE TAXPAYER'S CAT OR DOG, NOT TO

 5    EXCEED $200.00 PER ANIMAL.

 6         (2) IF THE CREDIT ALLOWED BY THIS SECTION EXCEEDS THE TAX

 7    LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT PORTION OF THE

 8    CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE REFUNDED.








   06541'98          Final page.                            RJA