HOUSE BILL No. 5037


     July 12, 2001, Introduced by Reps. Ruth Johnson, Gilbert, Faunce, Hager, Kolb and Hansen and referred to the Committee on Land Use and
Environment.


        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   (MCL 206.1 to 206.532) by adding section 270.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           SEC. 270.  (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

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      2000, A TAXPAYER WHO PURCHASES AND INSTALLS AN APPROVED WATER

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      TREATMENT DEVICE MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY

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      THIS ACT FOR THE COST OF PURCHASING AND INSTALLING THAT APPROVED

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      WATER TREATMENT DEVICE, NOT TO EXCEED $100.00 PER RESIDENCE, IF

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      ALL OF THE FOLLOWING CONDITIONS ARE MET:

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           (A) THE TAXPAYER HAS HAD THE WATER IN THE RESIDENCE TESTED

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      BY THE DEPARTMENT OF ENVIRONMENTAL QUALITY OR A PRIVATE TESTING

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      FACILITY APPROVED BY THE DEPARTMENT OF ENVIRONMENTAL QUALITY.






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           (B) THE WATER IS FOUND TO CONTAIN A CONTAMINANT IN EXCESS OF

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      THE RECOMMENDED FEDERAL ENVIRONMENTAL PROTECTION AGENCY MAXIMUM

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      CONTAMINANT LEVEL FOR THAT CONTAMINANT.

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           (C) THE WATER TREATMENT DEVICE FOR WHICH A CREDIT UNDER THIS

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      SECTION IS CLAIMED IS CERTIFIED AND APPROVED FOR THE REMOVAL OF

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      THE CONTAMINANT IDENTIFIED UNDER SUBDIVISIONS (A) AND (B).

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           (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION

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      EXCEEDS THE TAX LIABILITY OF THE TAXPAYER FOR THE TAX YEAR, THAT

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      PORTION OF THE CREDIT THAT EXCEEDS THE TAX LIABILITY SHALL NOT BE

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      REFUNDED.

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           (3) AS USED IN THIS SECTION:

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           (A) "APPROVED WATER TREATMENT DEVICE" MEANS A WATER TREAT-

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      MENT DEVICE CERTIFIED BY AN INDEPENDENT NONPROFIT ORGANIZATION

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      THAT DEVELOPS NATIONAL STANDARDS AND CONDUCTS CONFORMITY ASSESS-

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      MENTS TO PROTECT PUBLIC HEALTH, SAFETY, AND THE ENVIRONMENT AND

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      THAT CERTIFIES WATER TREATMENT DEVICES USING STANDARDS DEVELOPED

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      BY THE NATIONAL SANITATION FOUNDATION IN ACCORDANCE WITH THE

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      AMERICAN NATIONAL STANDARDS INSTITUTE.

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           (B) "WATER TREATMENT DEVICE" MEANS A DEVICE THAT REMOVES

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      CONTAMINANTS FROM DRINKING WATER USING MECHANICAL FILTRATION,

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      ABSORPTION, ADSORPTION, DISTILLATION, ION EXCHANGE, DISINFECTION,

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      OR REVERSE OSMOSIS.













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