September 15, 2005, Introduced by Reps. Hune and Gaffney and referred to the Committee on Senior Health, Security, and Retirement.
A bill to amend 1975 PA 228, entitled
"Single business tax act,"
(MCL 208.1 to 208.145) by adding section 35c.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 35c. (1) For tax years that begin after December 31,
2005, a taxpayer that requires substance abuse testing of employees
under section 20173a of the public health code, 1978 PA 368, MCL
333.20173a, may claim a credit against the tax imposed by this act
equal to the actual cost paid in the tax year for all required
testing.
(2) If the credit allowed under this section for the tax year
and any unused carryforward of the credit allowed under this
section exceed the tax liability of the taxpayer for the tax year,
the excess shall not be refunded, but may be carried forward as an
offset to the tax liability in subsequent tax years for 10 tax
years or until the excess credit is used up, whichever occurs
first.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 5183(request no.
00308'05) of the 93rd Legislature is enacted into law.