March 15, 2005, Introduced by Senators BIRKHOLZ, TOY, GILBERT, PATTERSON, KUIPERS, JELINEK, GARCIA, McMANUS and GOSCHKA 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 523.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 523. (1) For tax years beginning after December 31, 2004,
if a qualified claimant is eligible to receive a credit under
sections 520 and 522, the department shall pay the amount of the
credit due to the qualified claimant no later than the seventh
business day after the department receives the claim for the
credit.
(2) Interest at the rate calculated under section 23 for
deficiencies in tax payments shall be added to the amount of the
claim under this section beginning on the eighth day after the
claim is filed or the eighth day after the date established by law
for the filing of the claim under sections 520 and 522, whichever
is later.
(3) As used in this section:
(a) "Blind" means that the sight in an individual's better eye
is permanently 20/200 or less with corrective lenses or the
individual's peripheral field of vision is 20 degrees or less.
(b) "Deaf" means the primary means of receiving messages is
through a sense other than hearing, including, but not limited to,
lip reading or sign language.
(c) "Qualified claimant" means an individual, his or her
spouse, or the unremarried surviving spouse of an individual who
meets 1 of the following criteria on the last day of the calendar
year for which the claim under sections 520 and 522 is filed:
(i) If the claimant is married and the claimant's spouse meets
the criteria under this subdivision, the claimant and his or her
spouse both live in the homestead on which the claim is based.
(ii) Is a senior citizen.
(iii) Is totally and permanently disabled as defined in section
522.
(iv) Is paraplegic, quadriplegic, or hemiplegic.
(v) Is blind or deaf.
(d) "Senior citizen" means an individual who is 65 years of
age or older.