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.