February 10, 2011, Introduced by Reps. Opsommer and Rendon and referred to the Committee on Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 435 (MCL 206.435), as amended by 2010 PA 346.
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
(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 58a of the state housing development authority
act of 1966, 1966 PA 346, MCL 125.1458a.
(g) The Michigan law enforcement officers memorial monument
fund created in section 3 of the Michigan law enforcement officers
memorial act, 2004 PA 177, MCL 28.783.
(h) For the 2009 tax year and each tax year after the 2009 tax
year, the renewable fuels fund created in section 5a of the motor
fuels quality act, 1984 PA 44, MCL 290.645a.
(i) The Michigan council for the arts fund created in section
9 of the history, arts, and libraries act, 2001 PA 63, MCL 399.709.
(j) For the 2009 tax year and each tax year after the 2009 tax
year, the foster care trust fund created in section 3 of the foster
care trust fund act, 2008 PA 525, MCL 722.1023.
(k) For the 2009 tax year and each tax year after the 2009 tax
year, the children's miracle network fund created in section 5 of
the children's miracle network fund act, 2008 PA 557, MCL
(l) For the 2009 tax year and each tax year after the 2009 tax
year, the children's hospital of Michigan fund created in section
15 of the children's hospital of Michigan fund act, 2008 PA 527,
(m) For the 2009 tax year and each tax year after the 2009 tax
year, the united way fund created in section 3 of the united way
fund act, 2008 PA 527, MCL 333.26533.
(n) For the 2011 tax year and each tax year after the 2011 tax
year, the girl scouts of Michigan fund created in section 3 of the
girl scouts of Michigan fund act, 2010 PA 347, MCL 206.721 to
(o) For the 2012 tax year and each tax year after the 2012 tax
year, the boy scouts of Michigan fund created in section 3 of the
boy scouts of Michigan 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 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. 4244(request no.
00984'11 a) of the 96th Legislature is enacted into law.