SENATE BILL No. 12

 

 

January 12, 2005, Introduced by Senator BROWN and referred to the Committee on Finance.

 

 

 

 

 

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

(MCL 206.1 to 206.532) by adding section 272.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 272. (1) For tax years that begin after December 31,

 

2004, a taxpayer may claim a credit against the tax imposed by this

 

act equal to 25% of the eligible nursing home expenses of the

 

taxpayer or a family member of the taxpayer paid by the taxpayer in

 

the tax year.

 

     (2) The credit under this section shall not exceed $1,000.00

 

for any 1 tax year.

 

     (3) If the amount of the credit exceeds the tax liability of

 

the taxpayer for the tax year, that portion of the credit that

 


exceeds the tax liability shall be refunded.

 

     (4) As used in this section:

 

     (a) "Eligible nursing home expenses" means costs, not

 

otherwise reimbursed, paid by the taxpayer to support the care and

 

supervision of the taxpayer or a family member of the taxpayer

 

while the taxpayer or a family member of the taxpayer is living in

 

a nursing home if the care and supervision is considered necessary

 

or recommended by the taxpayer's or taxpayer's family member's

 

physician or a licensed health care professional employed by the

 

nursing home who regularly provides health care services or

 

supervision to the taxpayer or family member of the taxpayer.

 

     (b) "Family member" means a spouse, child, stepchild, adopted

 

child, parent, stepparent, adopted parent, grandparent, brother, or

 

sister of the taxpayer or his or her spouse.

 

     (c) "Nursing home" means that term as defined in section 20109

 

of the public health code, 1978 PA 368, MCL 333.20109.