HB-5526, As Passed House, March 18, 2008
December 4, 2007, Introduced by Reps. Angerer, Shaffer, Spade, Tobocman, Espinoza, Johnson, Byrnes, Vagnozzi, Wojno, Kathleen Law, Hopgood, Polidori, Corriveau and Dean and referred to the Committee on Health Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 435 (MCL 206.435), as added by 2007 PA 133.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 435. (1) Except as otherwise provided under this section,
for the 2008 tax year and each tax year after the 2008 tax year, an
individual may designate in a manner and form as prescribed by the
department pursuant to subsection (2) on his or her annual return
that contributions of $5.00, $10.00, or more of his or her refund
be credited to any of the following:
(a) For the 2010 tax year and each tax year after the 2010 tax
year, the Michigan higher education assistance authority created in
section 1 of 1960 PA 77, MCL 390.951, for the children of veterans
tuition grant program created in the children of veterans tuition
grant act, 2005 PA 248, MCL 390.1341 to 390.1346. No money from the
contributions designated to this subdivision shall be used for the
purpose of administering this section.
(b) For the 2010 tax year and each tax year after the 2010 tax
year, the children's trust fund created in 1982 PA 249, MCL 21.171
to 21.172.
(c) The prostate cancer research fund created in the prostate
cancer research fund act, 2007 PA 135, MCL 333.26241 to 333.26246.
(d) Amanda's fund for breast cancer prevention and treatment
created in the Amanda's fund for breast cancer prevention and
treatment act, 2007 PA 134, MCL 333.26231 to 333.26237.
(e) The animal welfare fund created in the animal welfare fund
act, 2007 PA 132, MCL 287.991 to 287.997.
(f) The Michigan housing and community development fund
created in section 3 of the Michigan housing and community
development fund act, 2004 PA 479, MCL 125.2823.
(g) The autism research fund created in the autism research
fund act.
(2) The department shall establish and utilize a separate
contributions schedule that incorporates each contribution
designation authorized under this section that remains in effect
and available for each tax year and shall revise the state
individual income tax return form to include a separate line for
the total contribution designations made under the separate
contributions schedule. The contribution designations authorized
under sections 437 and 440 shall remain on the first page of the
state individual income tax return for the 2008 and 2009 tax years,
but shall be incorporated into the contributions schedule for the
2010 tax year and shall remain on the schedule until the
contribution designation expires by law or is otherwise no longer
available as determined by the department pursuant to subsection
(3).
A contribution designation that is enacted after the effective
date
of the amendatory act that added this section November 1, 2007
shall be incorporated as soon as practical on the contributions
schedule, and each new contribution designation shall be listed on
the schedule in alphabetical order.
(3) The department may cease to include a contribution
designation on the contributions schedule if that contribution
designation fails to raise $100,000.00 in any tax year for 2
consecutive tax years.
(4) If an individual's refund is not sufficient to make a
contribution under this section, the individual may designate a
contribution amount and that contribution amount shall be added to
the individual's tax liability for the tax year.
(5) Notwithstanding any other allocations or disbursements
required by this act, each year that a contribution designation
under this section is in effect, an amount equal to the cumulative
designation made under this section, less the amount appropriated
to the department to implement this section, shall be appropriated
from the general fund and distributed to the department responsible
for administering the appropriate fund to which the taxpayer
designated his or her contribution and shall be used solely for the
purposes of that fund.
(6) Money appropriated pursuant to an appropriations act as
required by law in accordance with this section to the department
responsible for administering each respective fund shall be in
addition to any other allocation or appropriation and is intended
to enhance appropriations from the general fund and not to replace
or supplant those appropriations.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 5528(request no.
05590'07) of the 94th Legislature is enacted into law.